Unique Body Care Limited experienced similar difficulties and unpredictability in its sales divisions. The sales and costs budgeted, and the actual sales and profit outcomes are shown below for one of its product lines: Budgeted sales: Budgeted unit sell price: Budgeted unit variable costs: $69.00 $51.75 Budgeted unit contribution margin: $17.25 Budgeted sales volume/quantity 400,000 Actual Sales data: Actual unit sell price Unit variable cost: Contribution margin per unit: Total units sold: Total revenue: Required: Calculate the Sales Price Variance for the period (3 Marks) $75.90 $62.10 $13.80 440000 $33,396,000 NOTE FOR ALL VARIANCES INDICATE IF THE VARIANCE IS FAVOURABLE OR UNFAVOURABLE BY ADDING AN FOR U AFTER THE NUMBER. E.g. if you had a favourable variance of $100 enter 100F (no dollar signs are necessary and do NOT enter the whole word, just the letter after the number). Only positive numbers may be entered as there are never negative variances only F or U variances.