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

	Static Budget				Actual
Units sold		10,000				8,000
Sales revenue	$	130,000			$	99,200
Variable manufacturing cost		4,000				38,000
Fixed manufacturing cost		20,000				20,000
Variable selling and administrative cost		12,000				9,000
Fixed selling and administrative cost			12,000			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 "0" for no effect (i.e., zero variance).)

sales price variance
sales volume variance