Oakman Accounting Partners is a small tax and accounting services firm. Each billable hour of partner time has a $972 budgeted price and $462 budgeted variable cost. Each billable hour of staff time has a budgeted price of $262 and a budgeted variable cost of $162. For the most recent year, the partnership budget called for 8,100 billable partner-hours and 32,400 staff-hours. Actual results were as follows: 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