Budgeted Results

Product	Total Sales $	Volume/units	Price $	Contribution margin per unit $	Total contribution margin $
RG	585,000	900	650	820	738,000
KC	400,000	400	1,000	850	340,000
MG	300,000	600	500	720	432,000
Total		1,900			1,510,000

Actual Results

Product	Total Sales $	Volume/units	Price $	Contribution margin per unit $	Total contribution margin $
RG	500,000	500	1,000	800	400,000
KC	270,000	300	900	`900	270,000
MG	105,000	350	300	700	245,000
Total		1,150			915,000

Required:

1. Sales margin price variance. (4 marks)
2. Sales margin mixture variance. (4 marks
3. Sales margin volume variance. (3 marks)
4. Sales margin quantity variance. (3 marks)
5. Total sales margin variance. (2 marks)