EZ-Tax is a tax accounting practice with partners and staff members. Each billable hour of partner time has a $540 budgeted price and $240 budgeted variable cost. Each billable hour of staff time has a budgeted price of $130 and a budgeted variable cost of $80. For the most recent year, the partnership budget called for 8,900 billable partner-hours and 34,600 staff-hours. Actual results were as follows: Partner revenue Staff revenue $ 4.426.000 $4.445.000 8,400 hours 34.000 hours Required: a. Compute the sales price variance. (Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) Partner Staff b. Compute the total sales activity variance. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) Sales activity variance c. Compute the total sales mix variance. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) Sales mix variance d. Compute the total sales quantity variance. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) Sales quantity variance