1) Paquindo Co. has two products: X and Y. The firm had the following budget and operating results for the period just ended. The budgeted total industry sales for both products was 324,800 units and the actual industry sales was 350,000.

Master Budget
	Product X	Product Y	Total
Sales	$324,800	$426,300	$751,100
Variable costs	194,880	213,150	408,030
Contribution margin	129,920	213,150	$343,070
Fixed costs	162,000	130,000	292,000
Operating income	($32,080)	$83,150	$51,070
Selling price per unit	$160	$70
Operating Results	Product X	Product Y	Total
Sales	$365,400	$457,500	$822,900
Variable costs	243,600	201,300	444,900
Contribution margin	121,800	256,200	378,000
Fixed costs	163,000	130,000	293,000
Operating income	($41,200)	$126,200	$85,000
Units sold	2,100	4,900

Required:

1. Calculate the contribution margin sales volume variance for Product X.
2. Calculate the contribution margin sales volume variance for Product Y.
3. Calculate the sales mix variance for Product X.
4. Calculate the sales quantity variance for Product X.
5. Calculate the sales mix variance for Product Y.
6. Calculate the sales quantity variance for Product Y.
7. Calculate the market share variance for both products.
8. Calculate the market size variance for both products.

NB: I NEED ANSWER TO Question G & H only

Thanks.