Exercise 11-34 Sales Variances (Appendix B) (LO 11-9) The following data pertain to Aurora Electronics for the month of February. Static Budget Actual Units sold . 10,000 9,000 Sales revenue . . $120,000 $103,500 Variable manufacturing cost . 40,000 36,000 Fixed manufacturing cost. 20,000 20,000 Variable selling and administrative cost . 10,000 9,000 Fixed selling and administrative cost . 10,000 10,000 Required: Compute the sales-price and sales-volume variances for February