The following data pertain to Aurora Electronics for the month of February.
| Static Budget | Actual |
Units sold | 10,000 | 9,000 |
Sales revenue | $120,000 | $103,500 |
Variable manufacturing cost | 40,000 | 36,000 |
Fixed manufacturing cost | 20,000 | 20,000 |
Variable selling and administrative cost | 10,000 | 9,000 |
Fixed selling and administrative cost | 10,000 | 10,000 |
Required: Compute the sales-price and sales-volume variances for February.
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