20. (10 points) Alum manufactures aluminum strips for commercial building construction. Alum makes three types of strips 1/8 inch, 1/4 inch and 1/2 inch. Actual and Budget operating data by product for the most recent reporting period are as follows: ACTUAL 1/4 1/8 1/2 118 BUDGET 1/4 1/2 Sales-# units 84 126 210 200 100 200 Price / unit $25 $32 $45 $20 $30 $40 Var. Cost/ unit $16 $18 $22 $15 $17 $20 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. Provide an explanation for what is driving the sales-mix variance. Discuss an issue, not the numerical variance amounts