The following data pertain to Aurora Electronics for the month of February.

Static Budget Actual

Units sold $14,00012,000$

Sales revenue $ $182,000$ $ $151,200$

Variable manufacturing cost $5,00039,000$

Fixed manufacturing cost $18,00018,000$

Variable selling and administrative cost $14,0009,000$

Fixed selling and administrative cost $14,00014,000$

Required:

Compute the sales$-$price and sales$-$volume variances for February.

Note: Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter $"0"$ for no effect $($i$.$e$.,$ zero variance$).$