Calculating sales and flexible budget variances (LO1, LO2). For the month of April, Tom and Lynda budgeted gym membership at 950 members. Tom and Lynda expect to collect $100 as the monthly fee from...

Calculating sales and flexible budget variances (LO1, LO2). For the month of April, Tom and Lynda budgeted gym membership at 950 members. Tom and Lynda expect to collect $100 as the monthly fee from each member and to spend $35 in variable costs per member per month. Tom and Lynda budget for $42,000 in monthly fixed costs.

Actual results for April show membership at 975 members, revenues at $98,100, fixed costs at $43,000, and profit at $20,975.

Required:

What is (1) the sales volume variance, (2) the sales price variance, (3) the variable cost variance, and (4) the fixed cost variance for April?.