Tin Company generated these gross profits during the past recent years when the sales price was 10% lower during 2021 compared to 2020.

2021 sales : 1,944,000 cost of sales : 1,152,000

2020 sales : 1,900,800 cost of sales : 1,113,600

1. what is the decrease in gross profit due to decrease in selling price?

a. 194,400 b. 216,000 c. 172,800 d. 189,600

2. sales volume variance must be

a. 259,200 UF b. 259,200 F c. 216,000 F d. 151,200 UF