ABC Coffee Company is concerned with its gross profit negating the increase of its sales. It presents the following data for two species of coffee, Arabica and Robusta, for 2020 and 2019:

		2020			2019
		Unit in Kilos	Unit Price per Kilogram	Amount	Unit in Kilos	Unit Price per Kilogram	Amount
Net Sales
	Aba	12,000	390	4,680,000	10,500	400	4,200,000
	Roa	10,000	360	3,600,000	11,000	330	3,630,000
Total				8,280,000			7,830,000
Cost of Goods Sold
	Aba		320	3,840,000		350	3,675,000
	Roa		300	3,000,000		240	2,640,000
Total				6,480,000			6,315,000
	Gross profit			1,440,000			1,515,000

Calculate and analyze the gross profit variance. Prepare the gross profit variance analysis table and label them favorable or unfavorable