COST MANAGMENT : Robinson Company has two products, A and B. Robinsons budget for August follows:

	Master Budget
	Product A				Product B
Sales	$	300,000			$	576,000
Variable cost		180,000				432,000
Contribution margin	$	120,000			$	144,000
Fixed cost		108,000				48,000
Operating income	$	12,000			$	96,000
Selling price	$	125			$	60

On September 1, these operating results for August were reported:

	Operating Results
	Product A				Product B
Sales	$	165,000			$	682,000
Variable cost		105,000				528,000
Contribution margin	$	60,000			$	154,000
Fixed cost		108,000				48,000
Operating income	$	(48,000	)		$	106,000
Units sold		1,500				11,000

Required:

1. For each product, determine the following variances measured in dollars of contribution margin:

Product A U/F Product B U/F

Flexible-budget variance

Sales volume variance

Sales quantity variance

Sales mix variance