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 25,000)		$2,250,000
($150 15,000)				$2,250,000		$4,500,000
Variable expenses		500,000		750,000		1,250,000
Contribution margin		$1,750,000		$1,500,000		$3,250,000

Actual Amounts:

		Toaster Oven		Convection Oven		Total
Sales:
($88 25,800)		$2,270,400
($160 14,000)				$2,240,000		$4,510,400
Variable expenses		541,800		742,000		1,283,800
Contribution margin		$1,728,600		$1,498,000		$3,226,600

Required:

1. Calculate the sales mix variance.