The following data pertain to Auxilary Backup Computers for the month of April.

	Static Budget				Actual
Units sold		19,000				13,500
Sales revenue	$	399,000			$	276,750
Variable manufacturing cost		49,000				40,500
Fixed manufacturing cost		29,000				24,500
Variable selling and administrative cost		19,000				13,500
Fixed selling and administrative cost		19,000				14,500

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