Planning and Operational variances for sales price Question One KSO budgeted to sell 10,000 units of a new product during 2010. The budgeted sales price was GHS10 per unit, and the variable cost GHS3 per unit. Actual sales in 2010 were 12,000 units and variable costs of sales were GHS30,000, but sales revenue was only GHS5 per unit. With the benefit of hindsight, it is realised that the budgeted sales price of GHS10 was hopelessly optimistic, and a price of GHS4.50 per unit would have been much more realistic. Required Calculate planning and operational variances for sales price