Rasmussen, CPAs, completed 1,800 tax returns for clients during 2008. The average price paid per return was

Question:

Rasmussen, CPAs, completed 1,800 tax returns for clients during 2008. The average price paid per return was $ 165. The firm’s master budget indicated expected tax return revenues of $ 308,000 based on 2,000 expected returns. What are the sales price and sales quantity variances?