EZ-Tax is a tax accounting practice with partners and staff members. Each billable hour of partner time has a $570 budgeted price and $280 budgeted variable cost. Each billable hour of staff time has a budgeted price of $130 and a budgeted variable cost of $70. For the most recent year, the partnership budget called for 8,600 billable partner-hours and 33,600 staff-hours. Actual results were as follows.

Partner revenue	$	4,584,000		8,200	hours
Staff revenue	$	4,315,000		33,000	hours

Required:

a. Compute the sales price variance.

b. Compute the total sales activity variance.

c. Compute the total sales mix variance.

d. Compute the total sales quantity variance.

(For all requirements, 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. Enter your answers rounded to the nearest whole dollar)

\begin{tabular}{|l|l|l|l|} \hline & & & \\ \hline a. & Partner & & \\ \hline & Staff & & \\ \hline b. & Sales activity variance & & \\ \hline c. & Sales mix variance & & \\ \hline d. & Sales quantity variance & & \\ \hline \end{tabular}