CH has an exclusive contract with Mex exporters. Two brands of coffee are imported, MT and ET. The following data are provided for the current fiscal year:

1.

	Budgeted		Operating Results
	MT	ET	MT	ET
Price per pound	60	80	40	46
Variable cost per pound	20	34	20	36
Sales (in pounds)	4,200	4,200	4,160	4,950

The total market was estimated to be 82,000 pounds at the time of budget. The actual total market for the year is 77,000 pounds. What is the total contribution margin sales volume variance?

2.

			Budgeted	Operating Results
	MT	ET	MT	ET
Price per pound	40	80	40	46
Variable cost per pound	20	30	20	45
Sales (in pounds)	4,000	4,000	3,960	5,040

The total market was estimated to be 80,000 pounds at the time of budget. The actual total market for the year is 75,000 pounds. What is the firm's market size variance? (Round your intermediate percentage answers to nearest whole percent.)

3.

	Budgeted		Operating Results
	MT	ET	MT	ET
Price per pound	40	60	50	56
Variable cost per pound	20	36	24	40
Sales (in pounds)	4,600	4,600	4,092	5,208

The total market was estimated to be 92,000 pounds at the time of budget. The actual total market for the year is 93,000 pounds. What is the firm's total sales quantity variance? (Do not round intermediate calculations.)( Show formulas)