EZ-Tax is a tax accounting practice with partners and staff members. Each billable hour of partner time has a $590 budgeted price and $310 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 8,100 billable partner-hours and 32,650 staff-hours. Actual results were as follows. Partner revenue Staff revenue $4,374,000 $4,190,000 7,600 hours 32,000 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) a. Partner Staff b. Sales activity variance C. Sales mix variance d. Sales quantity variance