Contribution Margin Volume Variance Iliff, Inc., produces and sells two types of countertop ovensthe toaster oven and the convection oven. Budgeted and actual data for the two models are shown below. Budgeted Amounts: Sales: Toaster Oven Convection Oven Total ($90 x 28,500) $2,565,000 ($151 16,000) $2,416,000 $4,981,000 Variable expenses 520,000 850,000 1,370,000 Contribution margin $2,045,000 $1,566,000 $3,611,000 Actual Amounts: Toaster Oven Convection Oven Total Sales: ($80 x 24,500) $1,960,000 ($161 12,500) $2,012,500 $3,972,500 Variable expenses 552,800 685,600 1,238,400 Contribution margin $1,407,200 $1,326,900 $2,734,100 Required: 1. Calculate the budgeted average unit contribution margin. Round your answer to the nearest cent. Use rounded answer in subsequent computations. per unit 2. Calculate the contribution margin volume variance. Unfavorable