4. The next year's budget for Lobo Corporation, which makes multiple products, is listed below: SALES VARIABLE COSTS FIXED COSTS NET INCOME UNITS PRODUCT A $4,830,000 2,980,500 1,360,000 459,500 420,000 ET 209 EM PRODUCT B $4,250,000 2,380,400 1,250,000 619,600 380,000 By the end of the year, the total fixed costs and variable costs per unit were exactly as budgeted. However, the number of units sold per product line diverged from the budgeted figures. The actual figures are specified in the following chart: PRODUCT LINES UNITS SALES A 425,800 $4,768,960 B 387,500 $4,340,000 a. What is the total sales price variance? b. Is the total sales price variance favorable or unfavorable? BLAK