The janes inc produces and sells two types of bird cages, deluxe and

regular. Bird provided the following data:

Budget Actual

Deluxe cage selling price $110.00 $105.00

Regular cage selling price $ 52.00 $ 49.00

Deluxe cage sales in units 25 27

Regular cage sales in units 110 98

Required:

Determine the sales revenue flexible budget variance and the sales volume variance for

deluxe and regular bird cages