Compute for

- Sales Variance

- Cost price variance

- Sales quantity variance

- Sales mix variance (level)

- Sale volume variance (cm level)

- Cm or profit variance

- Sales rate variance (cm level)

A company has two main products - Proton and Electron. The result of its operating and master budget for 2020 (000 omitted) are as follows: Operating result 2020 Master budget 2020 Proton Electron Total Proton Electron Total Unit sold 190 550 740 250 370 620 Sales 30,400 63,250 93,650 37,500 44,400 81,900 Variable cost 17,100 41,250 58,350 23,250 28,860 52,110 Contribution Margin 13,300 22,000 35,300 14,250 15,540 29,790 Fixed Expenses 11,000 6,000 17,000 11,000 6,000 17,000 Operating income 2,300 16,000 18,300 3,250 9.540 12,790