Olivet Devices sells two models of fitness devices. The budgeted price per unit for the wireless model is $54 and the budgeted price per unit for the wireless and cellular model is $99. The master budget called for sales of 52,800 wireless models and 13,200 wireless and cellular models during the current year. Actual results showed sales of 39,000 wireless models, with a price of $51 per unit, and 16,800 wireless and cellular models, with a price of $96 per unit. The standard variable cost per unit is $41 for a wireless model and $76 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.