Aunt Mollys Old Fashioned Cookies bakes cookies for retail stores. The companys best-selling cookie is chocolate nut supreme, which is marketed as a gourmet cookie and regularly sells for $8.00 per pound. The standard cost per pound of chocolate nut supreme, based on Aunt Mollys normal monthly production of 400,000 pounds, is as follows:

Cost Item	Quantity			Standard Unit Cost				Total Cost
Direct materials:
Cookie mix		10	oz.	$	0.04	per oz.		$	0.40
Milk chocolate		5	oz.		0.17	per oz.			0.85
Almonds		1	oz.		0.52	per oz.			0.52
								$	1.77
Direct labor:*
Mixing		1	min.		14.40	per hr.		$	0.24
Baking		2	min.		18.00	per hr.			0.60
								$	0.84
Variable overhead		3	min.		32.40	per direct-labor hr.		$	1.62
Total standard cost per pound								$	4.23

*Direct-labor rates include employee benefits.

Applied on the basis of direct-labor hours.

Aunt Mollys management accountant, Karen Blair, prepares monthly budget reports based on these standard costs. Aprils contribution report, which compares budgeted and actual performance, is shown in the following schedule.

Contribution Report for April
	Static Budget			Actual			Variance
Units (in pounds)		400,000			425,000			25,000	F
Revenue	$	3,200,000		$	3,357,500		$	157,500	F
Direct material	$	708,000		$	958,400		$	250,400	U
Direct labor		336,000			328,800			7,200	F
Variable overhead		648,000			708,336			60,336	U
Total variable costs	$	1,692,000		$	1,995,536		$	303,536	U
Contribution margin	$	1,508,000		$	1,361,964		$	146,036	U

Justine Madison, president of the company, is disappointed with the results. Despite a sizable increase in the number of cookies sold, the products expected contribution to the overall profitability of the firm decreased. Madison has asked Blair to identify the reason why the contribution margin decreased. Blair has gathered the following information to help in her analysis of the decrease.

Usage Report for April
Cost Item	Quantity				Actual Cost
Direct materials:
Cookie mix		4,325,000	oz.		$	173,000
Milk chocolate		2,530,000	oz.			556,600
Almonds		440,000	oz.			228,800
Direct labor:
Mixing		425,000	min.			102,000
Baking		756,000	min.			226,800
Variable overhead						708,336
Total variable costs					$	1,995,536

Here is the final part that I cannot figure out, especially the first part (Direct-material price variance), using the information given above

What is the total variance between the flexible budget contribution margin and the actual contribution margin in the new report prepared for part (1)? Calculate the total contribution margin variance by computing the following variances. (Assume that all materials are used in the month of purchase.).

a.Direct-material price variance.Unfavorable

b.Direct-material quantity variance

c.Direct-labor rate variance.

d.Direct-labor efficiency variance.

e.Variable-overhead spending variance.

f.Variable-overhead efficiency variance.

g.Sales-price variance.

Total