La Petite Ptisserie prepared a budget for the production of croissants, estimating sales revenue of 10,000 and variable costs of 4,000. Actual sales revenue amounted

La Petite Pâtisserie prepared a budget for the production of croissants, estimating sales revenue of €10,000 and variable costs of €4,000. Actual sales revenue amounted to €9,800, and actual variable costs were €4,200. Calculate the sales revenue variance and variable cost variance.