13 points Dubai Ple's budget sales revenue for January 2021 were based on sales volume of 135,000 units at a selling price of 50. A new competitor entered the market during December and launched a successful marketing campaign offering a 10% discount in January on its product. As a result Dubai Plc only achieved sales of 130,000 units, achieved by discounting its product to 45 per unit. During January the total market size (market volume) grew by 8% from 900,000 units to 972,000 units. The volume variances has already been calculated for you below: Sales Volume Variance 75,000 Adverse Sales Volume Planning Variance 162,000 Favourable Sales Volume Operational Variance 237.000 Adverse Analyse the manager's performance. You are not required to analyse the sales price variances. (8 marks) BIVANI EX3 X X 120 Paragraph P O words