Rest Easy produces two types of mattresses: Regular and Heavenly. Budgeted and actual data for 2018 were as follows: Price per unit Variable costs per unit Unit sales Master Budget Regular Heavenly $ 300 $ 800 $ 220 $ 590 4,500 5,500 Actual Regular Heavenly $ 325 $ 700 $ 238 $ 583 7,200 4,800 Market Data for 2019: Expected total market unit sales of mattresses: Regular 300,000; Heavenly 200,000 Actual total market sales of beds: Regular 444,444; Heavenly 222,223 Required: 1. Calculate the following variances: a. b. IF C. Sales Price Variance Market Volume Variance Market Share Variance Sales Mix Variance Sales Quantity Variance U d. $ $ 2,640 /U 810,000 F e