Eastern Company’s budgeted and actual sales for 2009 were as follows
Eastern Company’s budgeted and actual sales for 2009 were as follows.
| Product | Budgeted Sales | Actual Sales |
| A | 35,300 units at $2.00 per unit | 32,700 units at $2.60 per unit |
| B | 27,900 units at $5.00 per unit | 29,200 units at $4.70 per unit |
Part (a): Calculate the sales volume variance.
Part (b): Calculate the sales price variance.
Part (c): Calculate the total sales variance. (Points : 30)
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