The following information is available for Company X: Unit sales: Actual 4119 units; Master Budget 6078 units Sales revenue: Actual $ 222898; Master Budget $ 337947 Variable costs: Actual $ 143240; Master Budget $ 199777 Fixed costs: Actual $ 357896; Master Budget $ 348963 The sales price variance for the period is (favorable +; unfavorable -):

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The following information is available for Company X:

The sales price variance for the period is (favorable +; unfavorable -):

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