E$9\mathrm{.}3$ A motel had budgeted an occupancy of $8,000$ rooms with a selling price of $$82$ per room and a variable housekeeping cost of $$4\mathrm{.}40$ per room. Actual data indicated that a total of $8,480$ rooms were sold at an average selling

price of $$77$ per room and the actual cost of housekeeping per room was $$4\mathrm{.}90$ per room. Answer the following about the housekeeping costs:

a$.$ What is the budget variance? Is it favorable or unfavorable?

b$.$ What is the cost variance? Is it favorable or unfavorable?

c$.$ What is the quantity volume variance? Is it favorable or unfavorable?

E$9\mathrm{.}4$ Using the same information in E$9\mathrm{.}3,$ answer the following about the sales revenue:

a$.$ What is the budget variance? Is it favorable or unfavorable?

b$.$ What is the price variance? Is it favorable or unfavorable?

c$.$ What is the sales volume variance? Is it favorable or unfavorable?