quot;delta division of gotham industries,makes two products. A and B. Both products use the same raw material and are produced in the same factory...

"delta division of gotham industries,makes two products. A and B. Both products use the same raw material and are produced in the same factory by the same work force. In preparing its annual statement of budgeted gross margin, Delta's management used the following assumptions:ProductsA BSALES (UNITS) 1,900 3,100UNIT SELLING PRICE 240.00 148.00STANDARD UNIT COSTSRAW MATERIALS @ 1.50LB) 60.00 45.00DIRECT LABOR(@20.00/HR 50.00 30.00OVERHEAD (120% OF DL$) 60.00 36.00Other production standards:production volume(units)1,900 3,100overhead budget: $.80 per DL$ plus 75,200 fixedoverhead absorption:based on actual DL$The year's result were as follows 1.1,750 units of A were sold for a total of $427,0002.3,250 units of B were sold for a total of $481,0003.Production totaled 1,800 units of A and 3,300 units of B4. 180,000 pounds of raw materials were purchased and used; their total cost was $275,400 5.9,450 hours of direct labor were worked at a total cost of $187,1106.Actual overhead costs were $265,192Required A. Do as detailed an analysis of variances as the data given permit.