Mountain Road $ 96,000 170,000 8,480 34,000 1,200 $ 1,600 968 $ 1,258 Plan Expected total industry unit sales Budgeted IC unit sales Budgeted selling price per unit Budgeted variable costs per unit Actuals Actual total industry unit sales Actual JC unit sales Actual selling price per unit Actual variable cost per unit 120,000 12,000 $ 1,240 $ 1,000 200,000 36,000 $ 1,575 5 1,275 Required: 1. Calculate the budgeted contribution margin for each model. Budgeted Contribution Margin Selling price Variable costs Budgeted contribution margin per unit Mountain 1,200 968 232 Road 1,600 1,258 $ 342 2. Calculate the following variances: Sales Price Variance Market Volume Variance Market Share Variance Sales Mix Variance ales Quantity Variance