1. A pharmaceutical company produces pills to treat patients with hypothyroidism. The pills are sold in packs of 30. The sales department of the company employs sales representatives who are paid commissions per pack sold. Find here below the budgeted values for November 2020: Bud eted values for November 2020 1,350,000 acks Sellin_ urice uer lack 6.60 Direct material cost per pack 1.55 Sales commissions per pack 0.29 Direct manufacturing labor cost per hour 13.90 Labor productivity in packs per hour 270 Fixed overhead 870,000 At the end of November, the controllers noted that the actual results had deviated from the budgeted values as follows: Unit sales were 15% less than lanned The actual sellin rice was 6.90 er ack Labor productivity was 260 packs per labor hour Direct manufacturing labor cost per hour was 14.20 Direct material costs were 1.60 per pack Sales commissions per pack were 14% less than planned Fixed overhead were 15,000 1% below budget a. (2.5 points) Calculate the sales-volume variance of the operating income for November 2020. b. (0.5 points) Explain what causes the sales-volume variance you just found (respond in a maximum of 3 lines, and use readable writing)