$1\mathrm{.}9$ A furniture zompany manufactures high quality dining room furniture that is sold to major retail stores.

Extracts from the budget for last year are given below:

$\backslash$table$[[,$Tables,Chairs,Sideboards$],[$Sales quantity $($units$),8000,26000,6000],[$Average selling price,R$2200,$R$320,$R$2800],[$Direct material cost per unit,R$1000,$R$160,$R$1200],[$Direct labour cost per unit,R$400,$R$60,$R$600],[$Variable overhead cost per unit,R$40,$R$6,$R$60]]$

The budgeted direct labour cost per hour was R$20.$

Standard costing

Actual results for last year are given in the table below:

$\backslash$table$[[,$Tables,Chairs,Sideboards$],[$Sales quantity $($units$),7200,31000,7800],[$Average selling price,R$2400,$R$310,$R$2500],[$Direct material cost per unit,R$1100,$R$150,$R$1300],[$Direct labour cost per unit,R$450,$R$60,$R$600],[$Variable overhead cost per unit,R$60,$R$8,$R$80]]$

The actual direct labour cost per hour was R$18\mathrm{.}75.$

Actual variable overhead cost per direct labour hour was R$2\mathrm{.}50.$

The company operates a just$-$in$-$time system for purchasing and production and does not hold any inventory.

Required:

$($a$)$ Calculate the following variances for the furniture company for last year:

$($i$)$ the sales mix contribution variance

$($ii$)$ the sales quantity contribution variance.