Vulcan Supplements makes fuel additives for use in motor racing and uses a standard costing system to monitor both sales and production costs to evaluate performance. The budgeted sales data for the past month was 40,000 litres however 44,000 litres of the product was sold: Calculate the Sales Price Variance Note: You MUST indicate whether the variance is Unfavourable or Favourable by entering either a U or an F after entering a positive number as the variance. e.g. If you wish to enter 1000 as the variance and it is favourable, enter 1000F (use upper case letters)