Oregano Restaurant is a casual restaurant open for dinner each night. The restaurant aims to run a 33% food cost. Each guest is expected to spend $30 on food. For the month of June, it expects 1,200 guests. By the end of the month, the company noticed everything has met expectations except the following: Actual food cost was $11,000. There was a total of 1,000 guests in the month. Guests spent $32 on average. required a) Calculate the sales price variance for the month. b) Calculate the sales quantity variance for the month. c) Calculate the food cost variance for the month.