Wagner City's Tax Department is responsible for implementing a new tax on high value properties. To implement the new tax, the Tax Department estimated that they would need 25 auditors to process and review the anticipated 36,000 forms from taxpayers claiming that they do not have to pay the tax. The Tax Department budgeted $126,000 per auditor for auditor wages and had planned for the auditors to work a total of 45,000 hours with each auditor being paid $70 per hour. At the end of the filing period, the Tax department found that 33,575 claims were processed and reviewed and that each took 1.4 hours. The Tax Department spent $3,459,568 to process the claims.

Use the above information to calculate the following:

[Note: Round your answers to TWO decimal places. Do not include symbols ($) or commas in your answers. Use a hyphen or dash to indicate negative numbers - e.g. -50.85.]

A) Volume variance is: [Blank 1]

B) Quantity variance is: [Blank 2]

C) Price variance is: [Blank 3]