Drill: Tavaras Clothing Co. is conducting a variance analysis on T-Shirts. Their budgets estimated they would sell 200 t-shirts at $15 a shirt for the period. Without adjusting these budgets, Tavaras' sales manager increased its price by 20%. This resulted in only 180 t-shirts being sold. Tavaras' contribution margin on the t-shirts was $10 before the price increase. Problem: Assuming fixed costs were constant, solve for the sales price variance and sales volume variance.