i have tried $5184 for sales volume variance contribution and it is incorrect too.

RJM Enterprises is a manufacturer of consumer electronics products. The industry is very competitive, and RJM has seen its profits fall in recent years, including an operating loss of $17,504 last year. RJM was able to turn that around this year by aggressively cutting costs. The summarized financial results for RJM are shown below: Current Year $982,290 Prior Year $1,344,725 Gross sales: Less variable costs Direct materials Direct labor Total contribution margin Fixed cost Operating income 480,870 221,940 $279,480 33,509 $245,971 807,500 498,729 $ 38,496 56,000 $ (17,504) Jim Green, the management accountant at RJM, is analyzing the company's performance for this year in order to explain to management the specific aspects that drove the company to success. Some of the information Jim obtained follows: Sales units Price Direct materials cost per unit of material Direct materials required per unit Direct labor required per unit Wage rate ($/hour) Current Year 41,100 $ 23.90 $ 7.80 1.50 0.60 $ 9.00 Prior Year 47,500 $ 28.31 $ 8.50 2.00 0.75 $ 14.00 Assume that RJM, for efficiency and to reduce cost, maintains little or no direct materials or work-in-process inventory. Assume that RJM, for efficiency and to reduce cost, maintains little or no direct materials or work-in-process inventory. Required: 1. Determine the selling price variance for the current year based on sales dollars. Determine the sales volume variance based on contribution margin. 2. Determine the following variable cost variances: a. The usage and price variances for direct materials. b. The efficiency and rate variances for direct labor. X Answer is not complete. 1. Selling price variance in sales dollars Sales volume variance in contribtion 2a. Materials usage variance Materials price variance Labor usage variance $ 181,251 Unfavorable $ 5,272 X Unfavorable $ 61,650 X Favorable Favorable Favorable Favorable OOOOOO 2b. Labor rate variance