From the following budgeted and actual figures, calculate the variances on sales margin basis:

Budget Sales—2,000 units at Rs 15 each Rs 30,000 Cost of sales at Rs 12 each Rs 24,000 Profit Rs 6,000 Actual:

Sales—1,900 units at Rs 14 each Rs 26,600 Cost of sales at Rs 10 each Rs 19,000 Profit Rs 7,600