Doyle and company provide the following information about the standard cost per unit for their only product. Price $120.00 Variable manufacturing costs 80.00 Fixed manufacturing costs 20.00 Variable selling expenses 3.00 Fixed selling expenses 12.00 Profit $ 5.00 During April, the firm reported the following actual income statement: Revenue $2,410,740.00 COGS (at standard) 2,040,000.00 Manufacturing cost variances 8,830.00 Gross margin 361,910.00 SGA cost (at standard) 301,200.00 SGA variances 9,457.50 Profit $ 51,252.50 The firm provides the following additional data: For April, the firm planned to make 20,000 units and had not planned to put any units into inventory. During April, it made 20,600 units but only sold 20,400 units. The fixed overhead spending variance was $3,000 F. The variable SGA spending variance was $5,107.50 U. The firm allocates VSGA using the number of units as the basis. Compute the following: 1. Budgeted profit 2. Sales volume variance 3. Sales price variance 4. Variable manufacturing cost variance 5. Fixed SGA spending variance