Questions: Q1: Summary data relating to budget results for April 2006 are as follows: flexible budget amount: Spelling Price Variable cost/unit Unit sold Industry volume Memory (1) $1200 $700 700 Memory (2) 800 500 100 Memory (3) 5000 3000 200 1000 5000 Budget market share 20%-1000/5000. And a total industry sales of 5000 unit. Actual results: Memory (1) $1100 $500 825 Industry volume Memory (2) 650 400 165 Memory (3) 3500 2500 110 1100 6875 unit REQUIRE for contribution margin 1. Static Budget variance? 2. Flexible budget variance? 3. Sales volume variance? 4. Sales mix variance? 5. Sales quantity variance? 6. Market share variance? 7. Market size variance?