Student E is conducting a variance analysis for Company Zeta. Given the following budgeted and actual figures for the month of January:

• Budgeted Sales Revenue: $100,000
• Actual Sales Revenue: $90,000
• Budgeted Expenses: $80,000
• Actual Expenses: $85,000 Calculate the sales and expense variances for Company Zeta and provide possible explanations for the variances.