The First Company sells Products A and B whose sales prices are $6 and $12, respectively.

The variable cost for Product A is $4 and $7 for Product B. Total fixed costs for the company are estimated at $30,000. Assume management plans to sell a total of 9,000 units with a planned mix of | unit of Product A to 2 units of Product B. Suppose, instead, that 8,000 units composed of 1,600 units of Product A and 6,400 units of Product B are actually sold.

Required:

Compute for each product the sales quantity and sales mix variances. Prove your answer.