P.20.1 The budgeted and the actual sales for a month in respect of three products are given below: Budgeted sales: Product Quantity Price Value A 1,000 25 25,000 B 7,500 500 7,500 2.250 20,000 750 264 10 15 Actuals sales: Product B Quantity 1,200 700 600 2.500 Price 26 9 14 Value 87,200 6,300 8,400 21.900 Calculate sales variances