During June, A medical service center budgeted for 3263 visits. However, after they calculate they found they have 3275 visits. All costs are mixed costs. Data used in budgeting for April:

Fixed amount Variable amount per client visit

Revenue 26.95

Personnel expense 23894 8.55

Medical supplies exp. 584 4.75

Administration exp. 9965 1.03

Actual results:

Revenue 96356

Personnel expense 51974

Medical supplies exp. 15409

Administration exp. 13251

1 . Calculate the sales price variance

2.Is the above variance favorable or unfavorable?

3.Sales volume variance

4.Is the above variance favorable or unfavorable?

5.Personnel variance

6.Is the above variance favorable or unfavorable?