revision Q-variance analysis

Budget sales and production are 600,000 unit pa and std s.p$100p.u
M:2kg@$20PK
L;1.5hrs@$2Ph
V o/H 1.5hrs @$6 PH
Fixed O/H @$10.8M P.A

Actual

Sales 53000unit @$95PU
production costs 55000 unit producted:
M 110000kg $2300000
L 85000hrs $180000
V O/H $520000
Fixed O/H $935000

a)operating statement, recon actual profit with budget profit (co us MC method)

the supplier of material announed price up10%. manufaturing rducing usage by 5% without affect quality of finished goods
b) using add infor, analysis total material varinance into planning and operational varinaces.