Saginaw Company is a garden products wholesale firm. In December, Saginaw Company expects to sell 28,000 bags of vegetable fertilizer at an average price of $5.30 per bag. Actual results are 28,750 bags sold at an average price of $5.20 per bag. Required: 1. Calculate the sales price variance for December. $ 2,860 X Unfavorable 2. Calculate the sales volume variance for December. $ 3,180 X Favorable 3. Calculate the overall sales variance for December. $ 320 X Favorable 4. What if December sales were actually 27,800 bags? How would that affect the sales price variance? Decrease by $ 70