1: Sales price variance, sales volume variance, and fixed cost variance Budgeted Actual Price $300 $350 Sales volume in units 50 45 Unit VC Fixed costs $100 $120 $300,000 $320,000 a) Without computations, characterize the following variances as favorable or unfavorable: sales price variance OF OU sales volume variance OF OU fixed cost variance OF OU b) Compute the following variances. Enter favorable variances as a positive number and unfavorable variances as a negative number. Do NOT enter F or U after the number. sales price variance = $ sales volume variance = $ fixed cost variance = $