Oakman Accounting Partners is a small tax and accounting services firm. Each billable hour of partner time has a $992 budgeted price and $482 budgeted variable cost. Each billable hour of staff time has a budgeted price of $282 and a budgeted variable cost of $182. For the most recent year, the partnership budget called for 9,100 billable partner-hours and 36,400 staff-hours. Actual results were as follows: Partner revenue Staff revenue $ 9,595,000 9,400 hours $ 10,760,000 39,560 hours Required: a. Compute the sales price variance. b. Compute the total sales activity variance c. Compute the total sales mix variance. d. Compute the total sales quantity variance. Note: For all requirements, do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option. a Partner a Staff b Sales activity variance c Sales mix variance d Sales quantity variance