Oakman Accounting Partners is a small tax and accounting services firm. Each billable hour of partner time has a $960 budgeted price and $450 budgeted variable cost. Each billable hour of staff time has a budgeted price of $250 and a budgeted variable cost of $150. For the most recent year, the partnership budget called for 7,500 billable partner-hours and 30,000 staff-hours. Actual results were as follows:

Partner revenue $ 7,675,000 7,800 hours

Staff revenue $ 8,120,000 33,000 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.