The static budget variance at a large meat$-$packing plant revealed an unfavorable variance in operating income of approximately $$500,000.$ Management wants to do more analysis to understand the cause of this difference. Assume that you are the cost accountant for the organization and you have collected the following data:

StandardActualUnits sold$100,000$ tonsUnits sold$102,000$ tonsUnits produced$100,000$ tonsUnits produced$102,000$ tonsSales price$ $3,000$ per tonSales price$ $3,150$ per tonDirect materials required$120,000$ tonsDirect materials purchased or used$126,300$ tonsDirect materials cost$ $2,200$ per tonDirect materials cost$ $2,250$ per tonDirect labor hours$20,000$ hoursDirect labor hours$22,000$ hoursDirect labor rate per hour$ $12\mathrm{.}50$Direct labor rate per hour$ $14\mathrm{.}00$Variable manufacturing overhead$ $1\mathrm{.}00$ per tonVariable manufacturing overhead$ $1\mathrm{.}13$ per tonFixed costs$ $25,000$Fixed costs$ $26,000$