obinson Company has two products, A and B. Robinsons budget for August follows:

	Master Budget
	Product A				Product B
Sales	$	362,500			$	800,000
Variable cost		237,500				650,000
Contribution margin	$	125,000			$	150,000
Fixed cost		100,000				80,000
Operating income	$	25,000			$	70,000
Selling price	$	145			$	80

On September 1, these operating results for August were reported:

	Operating Results
	Product A				Product B
Sales	$	143,000			$	959,400
Variable cost		117,000				795,600
Contribution margin	$	26,000			$	163,800
Fixed cost		100,000				80,000
Operating income	$	(74,000	)		$	83,800
Units sold		1,300				11,700

Required:

1. For each product, determine the following variances measured in dollars of contribution margin:

Required: 1. For each product, determine the following variances measured in dollars of contribution margin- Product A Product B a Flexible-budget variance b. Sales volume variance C Sales quantity variance d. Sales mix variance