Part-2 Saudi Plastic Products Company Ltd (SAPPCO) used the following data to evaluate their current operating system. The company sells items for SAR 20 each and used a budgeted selling price of SAR 20 per unit. Actual Budgeted Units sold 120,000 units 110,000 units Variable costs SAR 1,660,000 SAR 1,500,000 Fixed costs SAR 410,000 SAR 580,000 Required: 6. Prepare Static-Budget Variance Analysis (3 points)