Question 1 (13 marks) Established in 2011, Super Office Supplies Manufacturing Company is a professional manufacturer of stationery. Super Office Supplies developed three hard-cover lockable diaries: Lockable Diaries 1 (LD1), Lockable Diaries 2 (LD2), and Lockable Diaries 3 (LD3). Budgeted and actual operating data of its three different hard-cover lockable diaries for the month of April 2021 are as follows: Budgeted data of lockable diaries for the month of April 2021: Unit selling price Unit variable cost Sales unit(s) LDI $18.0 $9.6 70,000 LD2 $18.0 $6.4 90,000 LD3 $18.0 $10.0 40,000 Actual data of lockable diaries for the month of April 2021: Unit selling price |Unit variable cost Sales unit(s) LD1 $18.0 $9.2 67,500 LD2 $18.0 $6.5 112,500 LD3 $18.0 $10.3 45,000 Super Office Supplies concentrates on contribution margin when dealing with variance analysis of hard-cover lockable diaries. Required: a. Calculate the sales-volume variance for April 2021 for lockable diaries of LDI, LD2 AND LD3. (3 marks) b. Calculate the sales-mix variance for April 2021 for lockable diaries of LDI, LD2 AND LD3. (3 marks) C. Calculate the sales-quantity variance for April 2021 for lockable diaries of LDI, LD2 AND LD3. (3 marks) d. Comment on your results in requirements a, b, and c. (4 marks) Show ALL workings