Med Corp. manufactures meters used in medical device equipment. Med Corp. makes

three types of meters: MD$12,$ MD$22$ and MD$32.$ Actual and Budget operating data by product for the

most recent reporting period are as follows:

MD$12$ MD$22$ MD$32$

Budgeted sales in units $114,75076,500191,250$

Budgeted selling price per unit $$27\mathrm{.}50$ $$18\mathrm{.}00$ $$19\mathrm{.}00$

Budgeted variable cost per unit $$22\mathrm{.}00$ $$14\mathrm{.}50$ $$14\mathrm{.}00$

Actual sales in units $131,60094,000150,400$

Actual selling price per unit $$27\mathrm{.}75$ $$18\mathrm{.}50$ $$19\mathrm{.}20$

Actual variable cost per unit $$22\mathrm{.}50$ $$15\mathrm{.}00$ $$15\mathrm{.}50$

a$.$Calculate the sales$-$quantity variance for each product and in total.

b$.$ Report to your manager the one most relevant insight$/$issue from your analysis above. Do not repeat

calculated amounts from above, focus on the issue.