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The following data pertain to Aurora Electronics for the month of February.

$10$ points

$\backslash$begin$\{$tabular$\}\{$lrr$\}$

& Static Budget & $\backslash$multicolumn$\{1\}\{$c$\}\{$ Actual $\}\backslash \backslash$

Units sold & $16,000$ & $11,000\backslash \backslash$

Sales revenue & $\backslash (\backslash$$ $160,000\backslash )$ & $\backslash (\backslash$$ $103,400\backslash )\backslash \backslash$

Variable manufacturing cost & $6,000$ & $40,000\backslash \backslash$

Fixed manufacturing cost & $21,000$ & $21,000\backslash \backslash$

Variable selling and administrative cost & $14,000$ & $9,000\backslash \backslash$

Fixed selling and administrative cost & $14,000$ & $14,000$

$\backslash$end$\{$tabular$\}$

Required:

Compute the sales$-$price and sales$-$volume variances for February.

Note: Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter $"0"$ for no effect $($i$.$e$.,$ zero variance$).$

Answer is complete but not entirely correct.

$\backslash$begin$\{$tabular$\}\{|$l$|$lr$|$lll$|\}$

$\backslash$hline Sales$-$price variance & $\backslash (\backslash$$ $\backslash )$ & $\backslash (3,399\backslash$times $\backslash )$ & Unfavorable & $\backslash (\backslash$succ $\backslash )\backslash \backslash$

$\backslash$hline Sales$-$volume variance & $\backslash (\backslash$$ $\backslash )$ & $\backslash (50,000$ ~ $\backslash )$ & Unfavorable & $\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$