Blue States 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: Budgeted and actual fixed corporate-sustaining costs are $60,000 and $72,000, respectively. Required: 1. Calculate the actual and budgeted contribution margin for each product. 1. Calculate the actual contribution margin for the month. 1. Calculate the contribution margin for the static budget. 1. Calculate the contribution margin for the flexible budget