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

	Static Budget				Actual
Units sold		14,000				11,000
Sales revenue	$	196,000			$	137,500
Variable manufacturing cost		5,000				42,000
Fixed manufacturing cost		25,000				25,000
Variable selling and administrative cost		15,000				9,000
Fixed selling and administrative cost			15,000			15,000

Required:

Compute the sales-price and sales-volume variances for February. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance).)

Sales-price variance Sales-volume variance