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. CFCs year end is September 2021. Production equals sales so there are no inventories.

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 CFC uses the variable costing approach for its sales and cost analysis.

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.

I JUST NEED ANSWER TO PART C.