EZ-Tax is a tax accounting practice with partners and staff members. Each billable hour of partner time has a $590 budgeted price and $300 budgeted variable cost. Each billable hour of staff time has a budgeted price of $120 and a budgeted variable cost of $70. For the most recent year, the partnership budget called for 8,800 billable partner-hours and 32,650 staff-hours. Actual results were as follows:

Partner revenue	$	4,787,000		8,300	hours
Staff revenue	$	3,870,000		32,000	hours

Required:

a. Compute the sales price variance.

Partner	?
Staff	?

b. Compute the total sales activity variance. (Do not round intermediate calculations.)

Sales activity variance

?

c. Compute the total sales mix variance. (Do not round intermediate calculations.)

Sales mix variance

?

d. Compute the total sales quantity variance. (Do not round intermediate calculations.)

Sales quantity variance

?