DE is a distributor of three models of Tablet PCs (Premium, Deluxe and Superfast) to retailers. The details of the sales volume budget, standard selling prices and standard variable costs for each model for July were as follows: Sales volume budget Premium 7,000 units Deluxe 5,000 units Superfast 8,000 units Premium Deluxe Superfast TAS per unit TAS per unit TAS per unit Standard selling price 400 450 500 Standard variable cost 300 320 350 At the end of July the senior management of the company decided that the impact of the failure of a major competitor had been underestimated and produced a revised sales volume budget as follows: Revised sales volume budget Premium 9,800 units Deluxe 7,000 units Superfast 11,200 units Actual results for July Premium Deluxe Superfast Sales volume (units) 11,000 6,000 9,000 Selling price per unit TAS 410 TAS 440 TAS 520 Variable cost per unit TAS 300 TAS 320 TAS 350 Required: Prepare a statement that reconciles the original budgeted contribution with the actual contribution for July, including planning and operational variances. Your statement should show the variances in as much detail as possible for each individual model, and in total