Required information [The following information applies to the questions displayed below.] Tall Pines Brewery (TPB) makes two specialty beers in its microbrewery: Golden Ale and Dark Ale. Both beers sell for the same price per case in the U.S. market and in the export market. The latter market is primarily European countries. Both beers also have the same variable production costs, though the export product has slightly higher variable costs due to shipping and other distribution costs associated with the export beers. The price, cost, and market information for the two beers are shown below: Budgeted Sales units (cases) Domestic Export Total Price per case Domestic Export Variable cost per case Domestic Export Contribution margin per case Domestic Export Total contribution margin Domestic Export Weighted Budgeted Actual Average CM 29,000 29,350 19,000 21,500 48,000 50,850 $ 102 104 $ 101 106 $ 69 82 $ 69 75 $ 33 22 $ 32 31 $ 957,000 418,000 $ 939,200 666,500 $ 28.6458 Sales units (cases) Domestic Export Industry Budget Industry Actual 936,500 663,400 959,550 673,750 The budget was prepared with the expectation that the currency exchange rate would be $1.36 per euro. The actual average exchange rate for the period reflected the falling dollar, at $1.56 per euro. Required: 1. What is the contribution margin market share variance? 2. What is the contribution margin market size variance? 3. What are the selling price variance and sales volume variance? 4. What are the sales mix variance and sales quantity variance? (For all requirements, do not round intermediate calculations. Round your answers to 2 decimal places.) 1. Contribution margin market share variance 2. Contribution margin market size variance 3. Selling price variance Sales volume variance 4. Sales mix variance Sales quantity variance