Can someone help me with parts B and C please? thanks

(CFC) is a large organization which has several divisions in the food fields. Their jam and marmalade division produce 5 types of sandwich spreads which it sells in jars. Their plan is to be the low-cost provider of spreads in a competitive market. The price of the inputs is set by the commodity market and generally beyond the control of management. You are the management accountant assigned to this division. CFC's year end is September 2021. Production equals sales so there are no inventories. A) The sales and cost figures for the month of August 2021 are as follows. Variable and fixed costs are all manufacturing costs. Selling, administrative, marketing, and other costs are ignored since they stay constant over the year. Budget Marmalade Apple Strawberry Raspberry Mixed Selling Price Variable Cost Fixed Cost Sales Volume $ 4.60 $ 2.60 $50,000 45,000 5.00 2.70 19,000 25,000 5.50 2.90 15,000 10,000 6.00 3.40 6,900 5,000 6.60 3.90 22,000 15,000 100,000 Actual Marmalade Apple Strawberry Raspberry Mixed Selling Price Variable Cost Fixed Cost Sales Volume $ 4.60 $2.71 $50,000 57,600 5.20 2.90 20,000 18,000 5.70 3.00 15,000 9,600 6.10 3.50 17,000 13,200 7.00 4.00 21,000 21,600 120,000 CFC uses the variable costing approach for its sales and cost analysis. As part of the report, you are required to calculate the following figures: . Actual product line operating income statement with total for CFC. Budgeted product line operating statement with total for CFC. Product line sales and profit variances with total for CFC. . B) After considering the information identified as part of the sales analysis you note the lowest contribution margin is for marmalade. You decide to analyze the marmalade variable costs for August. The variable costs for marmalade are primarily determined by the direct cost of oranges. Other components such as sugar, filler and binding chemicals vary little. CFC purchases three types of oranges from California, Florida, and Mexico. Each type of orange has its own flavour. The oranges from California are the most inexpensive but have the least flavour while the oranges from Mexico cost the most but have the most flavour. CFC calculates costs on a flexible budget basis. 6 kilograms of oranges are budgeted to result in one jar of product. Budgeted costs and inputs for a month to produce 45,000 jars: 135,000 kilograms from California @ $ 0.40 90,000 kilograms from Florida @ $0.45 45,000 kilograms from Mexico @ $ 0.50 $ 54,000 40,500 22,500 $ 117,000 Actual costs and inputs for August to produce 57,600 jars: 160,000 kilograms from California @ $ 0.45 115,200 kilograms from Florida @ $0.45 58,800 kilograms from Mexico @ $ 0.55 $ 72,000 51,840 32,340 $ 156,180 As part of the management report, you are required to calculate the following figures on a flexible budget basis for August: Direct materials price and efficiency variances Direct materials mix and quantity variances c) A review of the data indicates there has been a change in the market for strawberry and raspberry jam. The actual sales figures are very different then budgeted. So, you decide to investigate the sales volume contribution margin variances implications. The expected sales volume for the entire strawberry and raspberry market was 75,000 with 24,750 for raspberry units while the actual sales volume for the market was 76,000 units with 30,400 for strawberry. Calculate the sales-quantity CM variance Calculate the sales-mix CM variance Calculate the sales-volume CM variance