In a recent year, BMW sold 217,544 of its 1 Series cars. Assume the company expected to sell 226,944 of these cars during the year. Also assume the budgeted sales price for each car was $31,000, and the actual sales price for each car was $31,400. AQ Actual Quantity SQ Standard Quantity AP = Actual Price SP Standard Price Compute the sales price variance and the sales volume variance.