Use the following information to complete variance analysis for Maple Co.

Budgeted Units	40,000
Budgeted Selling Price	$55
Budgeted Direct Labor (3 hours @ $13/hour	$39 per unit
Actual Direct Labor Hours	120,000
Actual Cost of Direct Labor	$1,530,000
Actual Selling Price	$50
Budgeted Direct Materials (4 lbs @ $3/lb)	$12 per unit
Actual Direct Materials Used	189,000
Actual Units	42,000 units
Actual Cost of Direct Materials Used	$491,400

A. What is the Selling Price Variance?

B. What is the Direct Labor Efficiency Variance?

C. What is the Flex Budget Variance?

D. What is the Direct Materials Price Variance?

E. What is the Direct Materials Price Variance?

F. What is the Direct Materials Price Variance?

G. What is the Direct Materials Price Variance?

H. What is the Direct Materials Price Variance?

I. What is the Direct Materials Price Variance?

J. What is the Direct Labor Variance?