P.S. I only need the answers of part b because I already answered part a. Thank you!

Question 3 Marigold Toys, Inc. expected to sell one plush toy for each two Frisbees sold. Planned sales and variable costs for the year were as follows: Plush Frisbees Toys Total Sales (100,000 Frisbees) $280,000 $140,000 $420,000 Variable costs 167,000 48,000 215,000 Contribution margin $ 113,000 $92,000 $ 205,000 During the year, a competitor came out with a similar plush toy at a lower price. Management reacted by dropping its selling price for plush toys, but the results were disappointing. Actual sales were as follows: $ 294,500 Frisbees (95,000 x $3.10) Plush toys (40,000 $2.20) Total sales 88,000 $382,500 (a) Determine the revenue budget variance, the sales price variance, and the revenue sales quantity variance. (Enter all amounts as positive. Round intermediate calculations to 2 decimal places, e.g. 1.54 and final answers to 0 decimal places, e.g. 5,725.) Revenue budget variance Sales price variance Unfavourable Favourable Neither Favourable nor Unfavourable Revenue sales quantity variance (b) Determine the contribution margin budget variance, the contribution margin variance, and the contribution margin sales volume variance. (Enter all amounts as positive. Round intermediate calculations to 2 decimal places, e.g. 1.54 and final answers to o decimal places, e.g. 5,725.) Contribution margin budget variance Contribution margin variance Contribution margin sales volume variance