Basic Variance

Riki Ltd, produces and sells one product only. The standard cost and
price for one unit being as follows:
$
Direct material A – 10 kilograms at $12 per kg 120
Direct material B – 6 kilograms at $5 per kg 30
Direct wages – 5 hours at $8 per hour 40
Fixed production overhead 60
Total standard cost 250
Standard gross profit 50
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Standard selling price 300
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The fixed production overhead included in the standard cost is based on
an expected monthly output of 750 units. Riki Ltd use an absorption
costing system.
During April the actual results were as follows:
$
Sales 700 units @ $320 224,000
Direct materials:
A: 7,500 Kg 91,500
B: 3,500 Kg 20,300
Direct wages 3,400 hours 27,880
Fixed production overhead 37,000
––––––
176,680
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Gross profit 47,320
Note: Riki Ltd does not hold any inventories.

Sir, here I am confused what is the budgeted quantity and what is the actual quantity? Because as per the answer for Material usage variance they are taking 700 as SQ and for sales volume variance they are taking 750 units*hours as BQ . I am confused , please guide