According to the information provided, please answer the following questions for Product X:

a. What is the sales quantity variance ?

b. What is the selling price variance ?

c. What is the sales mix variance ?

d. What is the contribution margin sales volume variance?

Thank you!

Winston Co. had two products code named X and Y The firm had the following budget for August 13 Sales Variable costs Contribution Margin Fxed Costs Operating Income Selling Price per un Product Product Total $286.000 520,000 $806,000 189.800 218 400 408 200 $96,200 $301,600 $397,800 50.000 108.000 150.000 $46,200 $193.600 $239,800 $110.00 $50.00 On September 1, the following actual operating results for August were reported Sales variable costs Contribution Margin Fixed Costs Operating income Units Sold Product Product Y Total $360.00 $540,000 3000.000 195.000 200.000 411.000 $165,000 $324.00 $400,000 50.000 100.00 150.000 $115,000 $216,000 1000 3.000 9,000 Total Industry volume for both products X and Y was estimated to be 130.000 units at the time of the budget Actual Industry volume for the period for products X and Y was 100.000 units