EZ-Tax is a tax accounting practice with partners and staff members. Each billable hour of partner time has a $600 budgeted price and $310 budgeted variable cost. Each billable hour of staff time has a budgeted price of $120 and a budgeted variable cost of $60. For the most recent year, the partnership budget called for 8,200 billable partner-hours and 35,650 staff-hours. Actual results were as follows:

Partner revenue	$	4,540,000		7,700	hours
Staff revenue	$	4,235,000		35,000	hours

Required:

a. Compute the sales price variance. (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.)

b. Compute the total sales activity 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.)

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.)