You're a financial analyst and your boss has asked you to do a comparison of monthly budget versus actual

performance for the division which sells collars and leashes. The data given you is as follows:

Using the above information, calculate the average unit prices and do a traditional volume$/$rate analysis.

What is the variance due to rate $($price$)?$

a$.$ $$1800$

b$.$ $$1200$

c$.$ $$400$

d$.$ $$600$