Consolidated Food Co. (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 Selling Price Variable Cost Fixed Cost Sales Volume Marmalade $ 4.60 $ 2.60 $50,000 45,000 Apple 5.00 2.70 19,000 25,000 Strawberry 5.50 2.90 15,000 10,000 Raspberry 6.00 3.40 6,900 5,000 Mixed 6.60 3.90 22,000 15,000 100,000 Actual Selling Price Variable Cost Fixed Cost Sales Volume Marmalade $ 4.60 $ 2.71 $50,000 57,600 Apple 5.20 2.90 20,000 18,000 Strawberry 5.70 3.00 15,000 9,600 Raspberry 6.10 3.50 17,000 13,200 Mixed 7.00 4.00 21,000 21,600 120.000