A snack bar budgets 14,000 covers with an average check of $6.45, and an average cost per customer of $2.45. Actual results were 14,800 customers, and an average check of $6.75; average cost per cover was $2.25.

Determine the price, volume, and total variances for sales revenue, and the cost, volume, and total variances for the cost. For each variance, indicate it as Favorable or Unfavorable.

Price, volume and total revenue variances

Volume Price Total

Actual Actual

Actual Budgeted

Budgeted Budgeted

Cost, volume and total expense variances

Volume Cost Total

Actual Actual

Actual Budgeted

Budgeted Budgeted