What is the Sales Volume and Price Variances? Use the structure:

DATA:

Sales Volume and Price Variances Sales Volume Variance -45 46 47 48 -49 50 51 52 53 54 55 56 57 Sales Volume Variance 58 59 60 61 62 63 64 65 66 Sales Price Variance 67 68 Total Sales Variance 69 Sales Price Variance 124,200 Actual Cost of Goods Total and Per Case Cases Sold/Produced 108,000 124,200 Last Quarter Per Case Current Quarter Per Case 642,600'S Cheese Cost Pounds of Block Cheese Purchased & Used Cost per Pound Block Cheese Total Cheese Costs 3.00's 5.95 3.00 $ 17.85 813,510 3.30 2,684,583 S 6.55 3.30 21.62 S 1,927,800 $ 0.10 0.12 1.00 1.00 Direct Labor Cost Direct Labor Hours Per Case Cases Sold/Produced Total Direct Labor Hours Direct Labor Rate Per Case Total Direct Labor Costs 0.10'S 108,000 $ 10,800 $162.000.00's 172,800 $ 0.10 1.50 1.60 $ 0.12 S 124,200 $ 14,904 $228,031.20 $ 242,935 $ 0.12 1.84 1.96 S s Variable Manufacturing Overhead Cost Total Variable Manufacturing Overhead 324,000's 324,000 3.00 3 417,312 417,312 3.36 3 Total Cost s 2,424,600 $ 22.45 $ 3,344,830 S 26.93 Amboy Specialty Foods Comparative Operating Income Statement Cases Sold 108,000 124,200 16,200 Sales Last Quarter Current Quarter $ 2,808,000 $ 3,260,250 $ S 26.00 $ 26.25 $ Difference 452,250 0.25 Per Case 920,230 Variable Cost of Goods Sold Per Case 2,424,600 22.45 $ 3,344,830 26.93 $ s 4.48 Contribution Margin S 383,400 S 3.55 (84,580 S (0.68) (467,980) (4.23) Per Case Selling & General Administration $ 150,000 $ 165,000 15,000 Operating Income S 233,400 $ (249,580) (482,980)