The following data pertain to Auxilary Backup Computers for the month of April. Static Budget Actual Units sold 10,000 9,000 Sales revenue $ 120,000 $ 103,500 Variable manufacturing cost 40,000 36,000 Fixed manufacturing cost 20,000 20,000 Variable selling and administrative cost 10,000 9,000 Fixed selling and administrative cost 10,000 10,000 Required: Compute the sales-price and sales-volume variances for April