4) Product A is budgeted to be sold as many as 8,000 units with a selling price/unit of Rp.20 and product B is budgeted to be sold as much as 4,500 with a selling price/unit of Rp.15, while the realization of sales for product A is 7,500 units with a selling price/unit of Rp.21 and product B of 4,500 units with a selling price of Rp.14 per unit, then the Sales Price Variance is: Select one:

a. 2,500

b. 2,000

c. 1,500

d. 3,000