4. Java Hill expected to sell 900,000 kilograms of coffee beans at $2.50 a kilo. Due to a bean worm infestation, they only sold 600,000 kilos but the worldwide shortage of beans increased prices to $4.00 a kilo.

a) Calculate the sales volume variance. Show all work and state if the variance is favorable or unfavorable.

b) Calculate the sales price variance. Show all work and state if the variance is favorable or unfavorable.