EZ-Tax is a tax accounting practice with partners and staff members. Each billable hour of partner time has a $580 budgeted price and $290 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 8,300 billable partner-hours and 34,550 staff-hours. Actual results were as follows:

Partner revenue	$	4,424,000		7,800	hours
Staff revenue	$	4,105,000		34,000	hours

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.)

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.)