17. (10 points) Valve Inc. manufactures three types of hydraulic valves: HV1, JV9 and the AV22. Budgeted and actual operating data for the most recent year are as follows: HV1 JV9 AV22 Budget: Units sold 131,250 210,000 183,750 Revenue per unit $50.00 $ 60.00 $ 30.00 Variable cost per unit $20.00 $ 25.00 $ 15.00 Actual: Units sold 192,500 137,500 Revenue per unit $45.00 $ 65.00 Variable cost per unit $25.00 $28.00 220,000 $32.00 $ 15.00 a. Calculate the sales-mix variance for each product and in total. b. Calculate the sales-quantity variance for each product and in total. c. From your analysis above what is the primary significance of the Sales Mix Variance amount? What should be management's main concern here? (discuss issue, not repetition of financial calcs above)