Contribution Margin Volume Variance Inc, produces and sells two types of countertop ovens-the toaster oven and the convection oven. Budgeted and actual data for the two models are shown below. Budgeted Amounts: Toaster Convection Oven Oven Total Sales (592 x 27,000) $2.454,000 12,491,500 (515116,500) $4,975,500 1,305,000 Variable expenses 535,000 770,000 54.221.500 Contribution margin $1,940,000 $3,670.500 Actual Amounts Toaster Oven Convection Oven Total Sales (100 27.000) (6161 - 13.000) 2.160,000 $4,250 2.000 100 1.230.10 Visbien 100.000 1.000.000 1.36 53.000 Required mutation BOOK ($80 x 27,000) $2,160,000 $2,093,000 ($161 x 13,000) $4,253,000 Variable expenses 500,000 730,100 1,230,100 Contribution margin $1,660,000 $1,352,900 $3,022,900 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 -40,000 X Unfavorable 3. What if actual units sold of the convection oven decreased? How would that affect the contribution margin volume variance? It would become more unfavorable or less favorable. What factul units sold of the convection oven increased? How would that affect the contribution margin volume variance? It would become less unfavorable or more favorable