Teaparty is a small tax consulting firm offering its services to both corporate and private clients. Teaparty has installed a standard costing system whereby its CEO can analyze variances at the end of each year. The (static) budget for 2017 is set equal to the actual data of 2016. In 2016, Teaparty served 600 clients, generating total revenues of $300,000. Its variable costs in 2016 consisted of $144,000 professional labor costs and $36,000 admin support costs. Their fixed cost in 2016 was $45,000.

Teaparty's actual data in 2017 is as follows: an actual number of 680 clients resulted in actual revenues of $360,000, actual professional labor cost was $165,000, actual admin support cost was $40,000 and annual fixed cost was $43,000.

Required: Compute sales-volume variances and flexible-budget variances for revenues, professional labor costs, admin support costs and for fixed costs. Please fill the blank numbered (1) to (16)