J Limited uses a standard costing system and has the following data relating to one of its products:

Budgeted sales for April 2000 were 800 units, but the actual sales were 850 units. The revenue earned from these sales was £22 440.
If a profit reconciliation statement were to be drawn up using marginal costing principles, the sales variances would be:

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per unit per unit Selling price Variable costs 27.00 12.00 Fixed costs 9.00 21.00 Profit per unit 6.00