Tara Company manufactures and sell uniform for school. The companys operating budget for 2020 included these data

Unit sold 10,000

Selling price per uniform $ 120

Variable cost per uniform $ 80

Fixed costs $281,000

:The actual result for 2020 were as follows

Unit sold 8,000

Selling price per uniform 125

Variable cost per uniform $89

Fixed costs $270,000

Required

Prepare a Flexible Budget Variances and Sales Volume Variances for (L2 Variance Analyses) of the 2020 performance