Iliff, Inc., produces and sells two types of countertop ovensthe toaster oven and the convection oven. Budgeted and actual data for the two models are shown below.

Budgeted Amounts:

		Toaster Oven		Convection Oven		Total
Sales:
($90 30,000)		$2,700,000
($151 19,500)				$2,944,500		$5,644,500
Variable expenses		505,000		650,000		1,155,000
Contribution margin		$2,195,000		$2,294,500		$4,489,500

Actual Amounts:

		Toaster Oven		Convection Oven		Total
Sales:
($82 26,500)		$2,173,000
($165 14,000)				$2,310,000		$4,483,000
Variable expenses		530,800		721,200		1,252,000
Contribution margin		$1,642,200		$1,588,800		$3,231,000

Required:

1. Calculate the budgeted average unit contribution margin. Round your answer to the nearest cent. Use rounded answer in subsequent computations. $ per unit

2. Calculate the contribution margin volume variance.

$

3. What if actual units sold of the convection oven decreased? How would that affect the contribution margin volume variance?

What if actual units sold of the convection oven increased? How would that affect the contribution margin volume variance?