II. Park, Inc., produces and sells gel-filled ice packs. Park's performance report for July follows: Actual Budgeted Units sold 50,000 40,000 Sales $350,000 S290,000 Variable costs 225,000 190,000 Contribution margin $125,000 S100,000 Market size (in units) 1,000,000 1,000,000 Required: 1. Calculate the contribution margin variance and the contribution margin volume variance