Calculate the Sales Price Variance, what does this variance mean for the business

Precision Design Pty Ltd Variance Report for the year ending 30 June 2019 actual variance budget 33,600 Hours charged 29,507 (4,093) Income Statement Sales revenue 4,997 (715) Direct Labour 5,712 (3,102) 2,610 352 (2,750) 2,247 (363) Contribution margin Non-variable expenses indirect labour Information technology 3 rent 0 utilities 2. 1 training travel & accomodation (1,064) (1,060) (75) (72) (510) (510) (25) (23) (65) (64) (336) (335) (35) (33) (80) (76) (203) (198) (23) (21) 194 (145) repair & maintenance staff amenities 4 depreciation general office expenses operating profit 2 (339)