Dylan & Father operate a tax accounting practice with partners and staff members. Each billable hour of partner time has a $770 budgeted price and $364 budgeted variable cost. Each billable hour of staff time has a budgeted price of $182 and a budgeted variable cost of $98. This month, the partnership budget called for 5,100 billable partner-hours and 20,790 staff-hours. Actual results were as follows:

Required
Compute the sales price and activity variances for these data. Also compute the mix and quantityvariances.

Partner revenue Staff revenue $3,612,000 4,800 hours $3,738,000 20,400 hours