Q3) The following data is given for Edwards and Bell company. According to the master budget, Sales Revenue = $400,000. Variable costs = $ 250,000. Fixed costs = $ 100,000. The actual data for the company was as follows Sales Revenue = $350,000. Variable costs $225,000. Fixed costs = $ 95,000. Calculate: a) Total master (static) budget variance for the period. b) What portion of the variance is due to the actual sales volume being different from planned sales volume. c) What portion of the total variance is due to a combination of selling price and variable cost per unit and total fixed cost being different from budgeted amounts?