EZ-Tax is a tax accounting practice with partners and staff members. Each billable hour of partner time has a $580 budgeted price and $300 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 8,000 billable partner-hours and 33,600 staff-hours. Actual results were as follows.

Partner revenue $ 4,270,000 7,500 hours Staff revenue $ 4,320,000 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.