Cardiff Sports sells footballs and shoulder pads. For 2013, company management budgeted the following:

	Footballs	Shoulder Pads
Sales revenue	$1,001,000	$1,955,100
Unit sales price	$55	$49

At the end of 2013, management was told that actual sales of footballs were 19,040 units and the sales price variance was $57,120 unfavorable. Sales of shoulder pads generated $1,757,592 of revenue, with an unfavorable sales volume variance of $441,000.

a. Compute the budgeted sales volume for each product.

Footballs	_________________	units
Shoulder pads	_________________	units

b. Compute the sales volume variance for footballs. $ _________________ _________________

c. Compute the sales price variance for shoulder pads. Round intermediate calculations and your final answer to the nearest cent, if rounding is required. $ _________________ _________________

d. Which of the listed conditions could not have contributed to the unfavorable variances? _________________