Baryans Corporation provided the following partial income statements and detailed information for the past two years:

2021 2020 Changes

Sales P360,000 P192,000 P168,000

Cost of sales 158,400 96,000 62,400

Gross income 201,600 96,000 105,600

Unit selling price P150 P120

Unit cost P66 P60

Quantity sold 2,400 1,600

Refer to the case of Baryans Corporation. How much is the sales volume variance?

Refer to the case of Baryans Corporation. How much is the cost price variance?