Juliet Brazier is a Scottish firm which manufactures carpentry tools. The company uses standard absorption costing system. The following information was recorded by the company for January $2019$:

$1)$ What is the sales price variance of Juliet Brazier for January $2019?$

a$.27,500$ favorable

b$.27,500$ unfavorable

c$.40,000$ unfavorable

d$.40,000$ favorable

$2)$ What is the sale volume variance of Juliet Brazier for January $2019?$

a$.62,500$ unfavorable

b$.62,500$ favorable

c$.87,500$ unfavorable

d$.75,000$ unfavorable