Budgeted Actual Price $400 $450 Sales volume in units 50 45 Unit VC Fixed costs $100 $220 $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 OF OU 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 fixed cost variance = $ = $