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QS 21-21 Sales variances LO A1 In a recent year, BMW sold 217,744 of its 1 Series cars. Assume the company expected to sell 227,044 of these cars during the year. Also assume the budgeted sales price for each car was $26,000, and the actual sales price for each car was $26,400. AQ - Actual Quantity SQ - Standard Quantity AP = Actual Price SP = Standard Price Compute the sales price variance and the sales volume variance. Actual Sales Flexible budget Budgeted Sales