(B) Gross Profit Analysis: 2020 2021 320,000 300,000 Units sold Selling price per unit Cost per unit P 110 60 P 105 56 One-Way 19. Gross Profit Variance Two-Way 20. Sales Variance Three-Way 22. Sales Price Variance Four-Way Sales Price Variance Six-way 27. Sales Price Variance 28. Sales Price Quantity Variance 23. Quantity Variance 25. Sales Quantity Variance Sales Quantity Variance 21. Cost Variance Cost Quantity Variance 26. Cost Quantity Variance Cost Price Variance 24. Cost Price Variance 29. Cost Price-Quantity Variance 30. Cost Price Variance