Prior to the beginning of the year, a consulting firm estimated the total volume for calculator of the ACCT2000 and ACCT1000 category to be 250,000 units, but actual industry volume was 256,000 units.

A. What is the total sales-volume variance in terms of the contribution margin?

B. What is the total sales-quantity variance in terms of the contribution margin?

C. What is the total sales-mix variance in terms of contribution margin?

6. The Byrnes Corporation manufactures two types of calculators, the ufactures two types of calculators, the ACCT2000 for commercial use and the ACCT1000 for perso were as follows: (12 points) nal use. Budgeted and actual operating data for the year 2015 Static Budget ACCT2000 5,000 ACCT1000 20,000 Total 25,000 Number sold Contribution margin $1,500,000 $3,000,000 $4,500,000 Actual Results ACCT2000 ACCT1000 Total 32,000 Number sold Contribution margin 4,000 $1,280,000 28,000 $3,920,000 $5,200,000