What is the DL Efficiency Variance? Please round your answer to the nearest whole dollar and indicate whether the variance is Favorable (F) or Unfavorable (U). For Chapter 8 Standard Costing Variances Questions: Unit Standards: DM $ 320.00 DL 18.0 hours a 324.00 $ 16.00 foot $ 18.00 hour 8.00 hour $ 12.00 hour VOH 18.0 hours @ $ 144.00 FOH 18.0 hours 216.00 $ 1,004.00 Flexible Budget: 14,000 DM @ 4,480,000.00 (70%) 280,000.0 ft 252,000.0 hours 252,000.0 hours DL 4,536,000.00 $ 16.00 foot $ 18.00 hour $ 8.00 hour $ 12.00 hour VOH @ 2,016,000.00 III FOH 252.000.0 hours 3,024,000.00 16,000 (80%) DM 320,000.0 ft @ $ 16.00 foot 5,120,000.00 DL 288,000.0 hours @ $ 18.00 hour 5,184,000.00 VOH 288,000.0 hours $ 8.00 hour 2,304,000.00 3,024,000.00 FOH a 18,000 (90% 360.000.0 ft DM @ $ 16.00 foot 5,760,000.00 DL 324.000.0 hours $ 18.00 hour 5,832,000.00 VOH 324.000.0 hours $ 8.00 hour 2,592,000.00 FOH 3.024.000.00 VOH 11 8.00 hour 2,016,000.00 252,000.0 hours 252,000.0 hours FOH $ 12.00 hour 3,024,000.00 a 16,000 DM a 11 (80%) 320,000.0 ft 288,000.0 hours 288,000.0 hours 5,120,000.00 5,184,000.00 DL $ 16.00 foot $ 18.00 hour $ 8.00 hour @ = VOH 2,304,000.00 FOH = 3,024,000.00 @ 18,000 (90%) 360,000.0 ft DM $ 16.00 foot Il 5,760,000.00 DL 324,000.0 hours @ $ 18.00 hour 5,832,000.00 VOH 324,000.0 hours $ 8.00 hour 11 11 11 2,592,000.00 FOH 3,024,000.00 Actuals: 16,000 DM @ 336,000.0 ft 320,000.0 hours $ 16.50 foot $ 17.50 hour 5,544,000.00 5,600,000.00 DL VOH 2,640,000.00 3,520,000.00 FOH 1) Planned operation was at 70% of the productive capacity of 20,000 units. ii) Prepare DM, DL, VOH and FOH variance analyses