Problem 6. Highland Coffee Company is concerned with its gross profit negating the increase of its sales. It presents the following data for two species of coffee, Arabica and Robusta, for 2020 and 2019: 2020 2019 Kilos Price/kg. Amount Kilos Price/kg. Amount Net sales Aabia 12,000 P390 24,680,000 10,500 2400 P4,200,000 Robusta 10,000 360 3,600,000 11,000 330 3.630,000 Totals 8,280,000 7,830,000 Cost of goods sold Arabia 320 3,840,000 350 3,675,000 Robusta 300 3.000.000 240 2,640,000 Totals 6,840,000 6,315,000 Gross profit P1.440.000 21.515.000 Required: Calculate and analyze the gross profit variance