please answer part b

Anthony works in the accounting department of a local footwear manufacturer that specializes in clogs and boots. Clogs and boots typically sell for $95 and $191 per pair, respectively. Based on past experience, fashion trends, and seasonal shifts, the company expected to sell 750 pairs of clogs and 250 pairs of boots. The variable cost per pair was $48 for clogs and $77 for boots. At the end of the year, Anthony evaluated the company's sales and contribution margin amounts against the budget. Actual results for the year were as follows. - Actual sales volume: clogs, 858; boots, 242. - Actual selling price: clogs, \$106 per pair; boots, $182 per pair. - Actual per-unit variable costs for each product were the same as budgeted. (a) For the year just ended, determine the company's total revenues, total variable costs, and total contribution margin for its (1) master budget, (2) flexible budget, and (3) actual income statement. Calculate the company's sales price variance and comprehensive sales activity variance, specifying the amount and sign for each. Sales price variance Sales activity variance