(a) SQU Company manufactures two types of desks to international markets. One for the residential market and the other for the office market. Budgeted and actual operating data for the year 2018 are: Static Budget Residential Office Total Sold units 260,000 140,000 400,000 Contribution margin OMR26 million OMR11.2 million OMR37.2 million Actual Results Residential Office Total Sold units 248,400 165,600 414,000 Contribution margin OMR22.356 million OMR13.248 million OMR35.604 million For Contribution Margin, calculate the Total static-budget variance Total Flexible-budget variance and the Total Sales-Volume variance (8 Marks