Assume that Casio Computer Company, LTD. sells handheld communication devices for $100 during August as a back-to-school special. The normal selling price is $150. The standard variable cost for each device is $70. Sales for August had been budgeted for 400,000 units nationwide; however, due to the slowdown in the economy, sales were only 375,000.

Compute the revenue, sales price, sales volume, and net sales volume variances.

Revenue
Sales Price
Sales Volume Variance
Net Sales Volume Variance