Darwin-Colby Company provides management services for apartment and rental units. In general, Darwin-Colby packages its services into two groups: basic and complete. The basic package includes advertising vacant units, showing potential renters through them, and collecting monthly rent and remitting it to the owner. The complete package adds maintenance of units and bookkeeping to the basic package. Packages are priced on a per-rental unit basis. Actual results from last year are as follows.

Basic Complete

Sales (rental units 600 400

Selling price $240 $480

Variable expenses $65 $200

Darwin-Colby had budgeted the following amounts.

Basic Complete

Sales (rental units 625 375

Selling price $220 $500

Variable expenses $70 $200

Required:

1. Calculate the contribution margin variance.
2. Calculate the contribution margin volume variance.
3. Calculate the sales mix variance.