Felicidade plc manufactures a detergent in one of its factories. The information for the year to 30

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Felicidade plc manufactures a detergent in one of its factories. The information for the year to 30 June 2014 was as follows: Budget Actual Sales in litres 80,000 75,000 Sales in £ 480,000 480,000 The standard cost of manufacturing a litre was £3.10. Calculate the price and volume variances for the year.

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