EZ-Tax is a tax accounting practice with partners and staff members. Each billable hour of partner time has a $510 budgeted price and $230 budgeted variable cost. Each billable hour of staff time has a budgeted price of $140 and a budgeted variable cost of $70. For the most recent year, the partnership budget called for 8,900 billable partner-hours and 33,750 staff-hours. Actual results were as follows.

Partner revenue	$	4,174,000		8,400	hours
Staff revenue	$	4,650,000		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.