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: Actual Budget Colombian Blue Mountain Colombian Blue Mountain Sales in pounds 15,000 lbs. 17,000 lbs. 13,500 lbs. 18,000 lbs Price per pound $13.00 $16.00 $13.00 $16.00 Variable cost per pound 5.00 9.00 6.50 9.00 Contribution margin $8.00 $7.00 $6.50 $7.00 Budgeted and actual fixed corporate-sustaining costs are $60,000 and $72,000, respectively