The following data pertain to Aurora Electronics for the month of February. Units sold Sales revenue Variable manufacturing cost Fixed manufacturing cost Variable selling and administrative cost Fixed selling and administrative cost Static Budget 15,000 $180,000 5,000 23,000 12,000 12,000 Actual 13,000 $145,600 37,000 23,000 10,000 12,000 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 "O" for no effect (i.e., zero variance).) Sales-price variance Sales-volume variance