Coiffure Inc. owns a chain of hair stylist shops. Management expected to serve 25,000 customers at an average fee of \\( \\$ 200 \\). Variable expenses were budgeted to be \\( 60 \\% \\) of sales revenue, and the total fixed expense was budgeted to be \\( \\$ 150,000 \\). The actual results for the year showed 28,000 customers were served at an average fee of \\( \\$ 165 \\). The actual variable expenses percentage was \\( 60 \\% \\) of sales revenue and the total fixed expenses were \\( \\$ 180,000 \\). Management has asked you to prepare a performance report for the year. What is the net income variance and sales variance. \\( (182,000) \\) and \\( (380,000) \\) 228,000 and \\( (182,000) \\) \\( (380,000) \\) and 228,000 \\( (30,000) \\) and 228,000 Samson Company prepared the following purchases budget