Master Budget was made for annual sale of 100,000 units @10 per unit. Actual sales figures were 80,000 units with a sales revenues of 840,00. The standard cost sheet indicated a variable manufacturing cost of 3.8 per unit and variable selling cost of 0.9 per unit. Actual variable manufacturing cost was 329680 and variable selling cost was 68000. Budgeted fixed manufacturing Overhead was 200,000 and fixed selling and admin cost was 1,40,000. Actual fixed manufacturing cost was 195,500 and selling and distribution cost was 132,320. Compute all the variances.Recompute the variances for the situation where the actual sales volume was 84000 units and all other actual figures had remain the same.