Analysis of sales variances to develop strategies to improve its profit position is an ongoing exercise at Caribbean Productions Ltd. The company produces and sells three products, Dieta, Pruneita, and Cashella. The following budgeted and actual results were extracted from the companys records for the month of January 2017:

Budgeted Results

Product	Total Sales $	Volume/units	Price $	Contribution margin per unit $	Total contribution margin $
Dieta	1,200,000	600	2,000	900	540,000
Pruneita	1,040,000	800	1,300	640	512,000
Cashellea	600,000	600	1,000	500	300,000
	2,840,000	2,000			1,352,000

Actual Results

Product	Total Sales $	Volume/units	Price $	Contribution margin per unit $	Total contribution margin $
Dieta	1,540,000	700	2,200	1,000	700,000
Pruneita	957,600	760	1,260	600	456,000
Cashellea	614,400	640	960	440	281,600
	3,112,000	2,100			1,437,600

Required:

Sales margin price variance. (4 marks)

Sales margin mixture variance. (4 marks)

Sales margin volume variance. (3 marks)

Sales margin quantity variance. (3 marks)

Total sales margin total variance. (3 marks)

Advise Caribbean Productions Ltd on two (2) reasons why costs are less difficult to control than sales revenues in an organization.(4 marks)

Briefly outline two (2) budgetary planning and control procedures that could be applied to have some control over sales revenues. (4 marks)