Oakman Accounting Partners is a small tax and accounting services firm. Each billable hour of partner time has a $978 budgeted price and $468 budgeted variable cost. Each billable hour of staff time has a budgeted price of $268 and a budgeted variable cost of $168. For the most recent year, the partnership budget called for 8,400 billable partner-hours and 33,600 staff-hours. Actual results were as follows:

Partner revenue	$ 8,755,000	8,700	hours
Staff revenue	$ 9,605,000	36,690	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.