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The static budget, at the beginning of the month, for Onyx Dcor Company, follows: Static budget: Sales volume: 1,100 units; Sales price: $70.00 per unit

The static budget, at the beginning of the month, for Onyx Dcor Company, follows:

Static budget:

Sales volume: 1,100 units; Sales price: $70.00 per unit

Variable costs: $32.00 per unit; Fixed costs: $38,000 per month

Operating income: $3,800

Actual results, at the end of the month, follows:

Actual results:

Sales volume: 980 units; Sales price: $75.00 per unit

Variable costs: $35.00 per unit; Fixed costs: $34,200 per month

Operating income: $5,000

Calculate the flexible budget variance and sales volume variance.

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