Next Year's Budget for Temper, Inc At the End of the Year, the Total Fixed Costs

Next year's budget for Temper, Inc., is given below: $\begin{array}{lcc}&\text { Product A } & \text { Product B }\\\text { Sales }&\$945,000&\$688,500 \\\text { Variable costs } &459,900&297,000\\\text { Fixed costs }& \underline{300,000}& \underline{300,000}\\\text {Net income } & \underline{\$185,100}& \underline{91,500} \\\text {Units}& 126,000&54,000\\\end{array}$

At the end of the year, the total fixed costs and the variable costs per unit were exactly as budgeted, but the following units per product line were sold:
$$\begin{array} { c c c } \text { Product Line } & \text { Units } & \text { Sales } \\1 & 126,200 & \$ 958,579 \\2 & 56,800 & \$ 721,010\end{array}$$
Required:
(Be sure to indicate whether the variance is favorable or unfavorable.)
a. Compute the sales activity variance for each product.
b. Compute the sales mix variance for each product.
c. Compute the sales quantity variance for each product.