Last month, the town of New Hen established a Parking Enforcement Unit (PEU) to write parking citations. New Hen budgeted $3,600 for the unit’s first 30 days, and estimated PEU officers would write 50...

Last month, the town of New Hen established a Parking Enforcement Unit (PEU) to write parking citations. New Hen budgeted $3,600 for the unit’s first 30 days, and estimated PEU officers would write 50 citations per day in those 30 days. In addition, New Hen estimated that officers would work 12 minutes per citation written. In actuality, PEU officers wrote an average of 45 citations per day and worked 15 minutes per citation written. New Hen also paid PEU officers $0.40 more per hour than budgeted. Calculate the volume, quantity, price, and total expense variances, and indicate whether they are favorable or unfavorable.