Robinson Company has two products, A and B. Robinson's budget for August follows: Sales Variable cost Contribution margin Fixed cost Master Budget Product A Product B $288,000 $432,000 168,000 288,000 $120,000 $144,000 96,000 72,000 $ 24,000 $ 72,000 Operating income Selling price $ 120 $ 60 On September 1, these operating results for August were report d: Sales Variable cost Contribution margin Fixed cost Operating Results Product A Product B $198,000 $508,400 117,000 352, 600 $ 81,000 $155,800 96,000 72,000 $(15,000) $ 83, 800 1,800 8,200 Operating income Units sold Required: 1. For each product, determine the following variances measured in dollars of contribution margin: Contribution margin Fixed cost $ 81,000 96,000 $(15,000) 1,800 $155,800 72,000 $ 83,800 Operating income Units sold 8,200 Required: 1. For each product, determine the following variances measured in dollars of contribution margin: Product A Product B a. Flexible-budget variance b. Sales volume variance c. Sales quantity variance a. Sales mix variance