Aromatic Coffee, Inc., sells two types of coffee, Colombian and Blue Mountain. The monthly budget for U.S. coffee sales is based on a combination of last year's performance, a forecast of industry sales, and the company's expected share of the U.S. market. The following information is provided for March:

Actual Budget

Colombian Blue Mountain Colombian Blue Mountain

Sales in pounds 7,000 lbs. 8,000 lbs. 6,400 lbs. 8,600 lbs

Price per pound $25 $30 $25 $30

Variable cost per pound 11 14 12 13

Contribution margin $14 $16 $13 $17

Budgeted and actual fixed corporate-sustaining costs are $60,000 and $72,000, respectively.

Required:

Determine the total static-budget variance, the total flexible-budget variance, and the total sales-volume variance in terms of the contribution margin.