Robinson Company has two products, A and B. Robinsons budget for August follows: Master Budget Product A Product B Sales $ 275,000 $ 528,000 Variable cost 165,000 396,000 Contribution margin $ 110,000 $ 132,000 Fixed cost 99,000 44,000 Operating income $ 11,000 $ 88,000 Selling price $ 125 $ 60 On September 1, these operating results for August were reported: Operating Results Product A Product B Sales $ 120,750 $ 641,700 Variable cost 80,500 496,800 Contribution margin $ 40,250 $ 144,900 Fixed cost 99,000 44,000 Operating income $ (58,750 ) $ 100,900 Units sold 1,150 10,350 Required: 1. For each product, determine the following variances measured in dollars of contribution margin: