Question 2 (16 marks) Ellen Corporation, established in 2009, is a high-tech enterprise doing production and sales of all kinds of mobile accessories especially in the main line of lithium and polymer batteries, wireless power banks, wireless chargers and power banks. Ellen Corporation markets three different wireless power banks, i.e., WPB1, WPB2 and WPB3. Actual and budgeted operating data for Ellen Corporation's third quarter of 2021 are as follows: Unit Unit selling Unit Unit Sales Sales selling price variable cost unit(s) unit(s) variable cost price (Actual) (Actual) (Budgeted) (Budgeted) (Actual) (Budgeted) WPB1 $182.5 $187.0 $87.5 $92.5 10,120 13,580 $47.0 $48.0 32,200 35,890 WPB2 $144.0 $136.0 WPB3 $55.0 $72.0 $37.5 $33.0 49,680 47,530 Required: a. Calculate the total actual and budgeted contribution margins in dollars for each wireless power bank for the third quarter of 2021. Also calculate the total actual and budgeted contribution margins in dollars for the three wireless power banks for the third quarter of 2021. (4 marks) b. Calculate the actual and budgeted sales mixes in percentage for each wireless power bank for the third quarter of 2021. (3 marks) C. Calculate the sales-volume, sales-mix, and sales-quantity variances for each wireless power bank for the third quarter of 2021. Also calculate the total sales-volume, sales-mix, and sales-quantity variances for the three wireless power banks for the third quarter of 2021. (Calculate all variances in terms of contribution margins per unit.) (6 marks) d. Comment on your results in requirements a, b and c. (3 marks) Show ALL workings