Mia Wiz sells computers. During May, it sold 300 computers at a $1,000 per unit price. The fixed budget for May predicted sales of 350 computers at an per unit price of $980. AQ=ActualQuantitySQ=StandardQuantityAP=ActualPriceSP=StandardPrice 182. Compute the sales price variance and the sales volume variance for May. Identify it as favorable or unfavorable. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)