Edwards and Bell market a single line of home computer dubbed the XL-98. The master budget for the coming year contained the following items: sales revenue, $414,000; variable costs, $257,000; fixed costs, $101,400. Actual results for the year were as follows: sales revenue, $357,000; variable costs, $226,400; fixed costs, $97,800. The flexible-budget operating income for the year was $36,400.

What is the total static (master) budget variance in operating profit for the period?

Total static (master) budget variance

$ 22,800

Unfavorable

What portion of the total static (master) budget variance is attributable to actual sales volume being different from planned sales volume?

Sales volume variance

Unfavorable

What portion is due to a combination of selling price and costs (variable cost per unit and total fixed costs) being different from budgeted amounts?

Flexible-budget variance

Unfavorable