Richard's Electronics manufactures TVs and Monitors. During April, the following activities occurred:

TVs Monitors

Budgeted units sold 17,640 66,360

Budgeted contribution margin per unit $45 $78

Actual units sold 20,000 80,000

Actual contribution margin per unit $50 $79

Required:

Compute the following variances in terms of the contribution margin.

a)Determine the total sales-mix variance.

b)Determine the total sales-quantity variance.

c) Determine the total sales-volume variance.