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Olivet Devices sells two models of fitness devices. The budgeted price per unit for the wireless model is $46 and the budgeted price per unit

Olivet Devices sells two models of fitness devices. The budgeted price per unit for the wireless model is $46 and the budgeted price per unit for the wireless and cellular model is $91. The master budget called for sales of 46,400 wireless models and 11,600 wireless and cellular models during the current year. Actual results showed sales of 35,000 wireless models, with a price of $43 per unit, and 14,400 wireless and cellular models, with a price of $88 per unit. The standard variable cost per unit is $33 for a wireless model and $68 for a wireless and cellular model.

Required:

a. Compute the sales activity variance for these data. b. Break down the sales activity variance into mix and quantity parts.

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