Stivason Clinic uses client-visits as its measure of volume. During June, the clinic budgeted for 3360 client-visits, but it actually received 3362 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for April. All costs are mixed costs. Data used in budgeting:

Fixed amount Variable amount per client visit

Revenue 25.45

Personnel expense 22555 8.72

Medical supplies exp. 586 4.93

Administration exp. 10182 1.18

Actual results:

Revenue 84171

Personnel expense 51046

Medical supplies exp. 14705

Administration exp. 12725

1.Calculate the sales price variance (absolute value, whole number).

2. Sales volume variance (absolute value, whole number):

3.Personnel variance (absolute value, whole number):

2. P_a = ? $/oz. (Answer to 3 significant digits.)

3.U_b = ? oz / unit. (Answer to 3 significant digits.)