Rest Easy produces two types of mattresses: Regular and Heavenly. Budgeted and actual data for 2018 were as follows: Actual Master Budget Regular 300 $ 220 $ 4,500 Heavenly 700 583 Regular 325 238 7,200 Heavenly 800 $ 590 $ 5.500 Price per unit Variable costs per unit Unit sales 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: Sales Price Variance a. Market Volume Variance b. Market Share Variance C. Sales Mix Variance d. Sales Quantity Variance e