16. Last month Joyce Ltd. budgeted to sell 4,800 units of a product priced at 13 per unit. The standard variable cost per unit is 5.50. Actual sales last month were 4,000 units, generating 50,000 of sales revenue. Calculate the sales price variance: (a) 2,000 Adverse (b) 2,000 Favourable (c) 2,400 Adverse (d) 8,000 Adverse