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Flintstone Rock Company produces a variety of different gravels that are used in roadways and construction. Flintstone produces three different gravels for these markets including

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Flintstone Rock Company produces a variety of different gravels that are used in roadways and construction. Flintstone produces three different gravels for these markets including 1) clear-crush, 2) pea-gravel, and 3) road-base. The CEO has discovered that the total contribution margin cam in lower than budgeted. Budgeted and actual operating data for the company's third quarter ended September 30 are as follows: Product Budgeted Selling Price per Tonne $60 Budgeted Contribution Margin per Tonne $28 Budgeted Sales Mix Budgeted Sales Volume (in Tonnes) 30% 120,000 Clear-crush gravel Pea-gravel Road-base gravel $90 $50 $45 $18 15% 55% 60,000 220,000 Actual Sales mix Actual Sales Volume (in Tonnes) 154,000 35% Product Actual Selling Actual Contribution Price per Tonne Margin per Tonne Clear-crush $65 $30 gravel Pea-gravel $100 $55 Road-base gravel $45 $15 18% 47% 79,200 206,800 e total sales-volume contribution margin variance for the third quarter of 2020 is ,578,400 F. quired: Calculate the total sales-mix contribution margin variance for the third quarter of 20. (6 marks) Calculate the total sales-quantity contribution margin variance for the third arter of 2020. (6 marks)

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