Phoenix Management helps rental property owners find renters and charges the owners one-half of the first month's rent for this service. For August 2022, Phoenix expects to find renters for 100 apartments with an average first month's rent of $920. Budgeted cost data per tenant application for 2022 follow:

Professional Labor: 1.5 hours at $20.00 per hour

Credit checks: $61.00

Phoenix expects other costs, including the lease payment for the building, secretarial help, and utilities, to be $4,100 per month. On average, Phoenix is successful is placing one tenant for every three applicants. Actual rental applications in August 2022 were 270. Phoenix paid $8,700 for 390 hours of professional labor. Credit checks went up to $66 per application. Other costs in August 2022 (lease, secretarial help, and utilities) were $4,700. The average first monthly rentals for August 2022 were $1,020 per apartment for 90 units.

Required:

(a) What is the master budget variance for August 2022?

(b) What is the total flexible budget variance for the month?

(c) What is the sales volume variance for the month?