5 items and reasons as of to why to discontinue the department?

Actual Results: actual sales (AS) times actual price (AP) For Excel Golf Balls: 1,100$10.50=$11,550 For Big Bert Drivers: 140$190=$26,600 Flexible Budget: actual sales (AS) times budgeted price (BP) For Excel Golf Balls: 1,100 x $10=$11,000 For Big Bert Drivers: 140$200=$28,000 Fixed Budget: budgeted sales (BS) times budgeted price (BP) For Excel Golf Balls: 1,000 x $10=$10,000 For Big Bert Drivers: 150$200=$30,000 Excel Golf Balls: Sales Price Variance: (ASAP)(ASBP)=$11,550$11,000=$550F Sales Volume Variance: (ASBP)(BSBP)=$11,000$10,000=$1,000F Big Bert Drivers: Sales Price Variance: (ASAP)(ASBP)=$26,600$28,000=$1,400U Sales Volume Variance: ( AS x BP )( BS x BP )=$28,000$30,000=$2,000U To Total sales price variance =$550F+$1,400U=$850U Total sales volume variance =$1,000F+$2,000U=$1,000U Actual Results: actual sales (AS) times actual price (AP) For Excel Golf Balls: 1,100$10.50=$11,550 For Big Bert Drivers: 140$190=$26,600 Flexible Budget: actual sales (AS) times budgeted price (BP) For Excel Golf Balls: 1,100 x $10=$11,000 For Big Bert Drivers: 140$200=$28,000 Fixed Budget: budgeted sales (BS) times budgeted price (BP) For Excel Golf Balls: 1,000 x $10=$10,000 For Big Bert Drivers: 150$200=$30,000 Excel Golf Balls: Sales Price Variance: (ASAP)(ASBP)=$11,550$11,000=$550F Sales Volume Variance: (ASBP)(BSBP)=$11,000$10,000=$1,000F Big Bert Drivers: Sales Price Variance: (ASAP)(ASBP)=$26,600$28,000=$1,400U Sales Volume Variance: ( AS x BP )( BS x BP )=$28,000$30,000=$2,000U To Total sales price variance =$550F+$1,400U=$850U Total sales volume variance =$1,000F+$2,000U=$1,000U