5. ( TOO` ) Eastern Company's budgeted and actual sales for 2009 were as follows . Product Budgeted Sales Actual Sales A 35, 300 units at $2.00 per unit 32, 700 units at $2. 60 per unit B 27, 900 units at $5.00 per unit 29, 200 units at $4. 70 per unit* Part ( a ) : Calculate the sales volume variance* Part ( 6) : Calculate the sales price variance* Part ( C ) : Calculate the total sales variance . ( Points : 30 )