ABC co. had 2 products A and B. These products are substitutes. A had a sales price of Rs. 10 and B had a sales price of Rs. 8. Budgeted sales of A was 100 units and Budgeted sales of B was 80 units. Actual sales of A was 80 units at Rs. 8 and actual sales of B was 100 units at Rs. 10. Calculate the revenue price variance of ABC.

Rs. 360 favourable

Rs. 0 (no variance)

Rs. 540 favourable

Rs. 360 unfavourable