The following data relates to one of BC Co's products.
$$
\begin{array}{|c|c|c|}
\hline \text { Selling price } & \$ \text { per unit } & \begin{array}{c}
\$ \text { per unit } \\
27.00
\end{array} \\
\hline \text { Variable costs } & 12.00 & \\
\hline \text { Fixed costs } & 9.00 & \\
\hline \text { Profit } & & \frac{21.00}{6.00} \\
\hline
\end{array}
$$
Budgeted sales for control period 7 were 2,400 units, but actual sales were 2,550 units. The revenue earned from these sales was $$\$ 67,320$$.
Profit reconciliation statements are drawn up using marginal costing principles. What sales variances would be included in such a statement for period 7 ?
$$
\begin{array}{lll}
& \text { Price } & \text { Volume } \\
\circ & \$ 1,530(\mathrm{~A}) & \$ 900(\mathrm{~F}) \\
\circ & \$ 1,530(\mathrm{~A}) & \$ 2,250(\mathrm{~F}) \\
\circ & \$ 1,530(\mathrm{~A}) & \$ 2,250(\mathrm{~A}) \\
0 & \$ 1,530(\mathrm{~F}) & \$ 2,250(\mathrm{~F})
\end{array}
$$