factual contribution margin is $9.100,000, static budget contribution margin is $8,750,000 and the flexible budget contribution margin is 39,025,000, the sales volume variance is Bryan Corp. has two departments: Wholesale and Retail. The following information is available: Actual sales (in units) Budgeted sales Budgeted contribution margin (per unit) Wholesale 20,000 15,000 $5 Retail Total 30,000 50,000 45,000 60,000 $3 . and the The sales-mix variance for the wholesale division is sales mix variance for the company is