Budgeted Actual $500 $550 Sales volume in units Unit VC Fixed costs 50 45 $200 $120 $100,000 $120,000 a) Without computations, characterize the following variances as favorable or unfavorable: sales price variance OF OU sales volume variance OF OU fixed cost variance OFOU b) Compute the following variances. Enter favorable variances as a positive number and unfavorable variances as a negative number. Do NOT enter F or U after the number. sales price variance = $ sales volume variance S fixed cost variance $