Robinson Company has two products, A and B. Robinsons budget for August follows:

	Master Budget
	Product A	Product B
Sales	$ 300,000	$ 350,000
Variable cost	180,000	210,000
Contribution margin	$ 120,000	$ 140,000
Fixed cost	90,000	70,000
Operating income	$ 30,000	$ 70,000
Selling price	$ 100	$ 50

On September 1, these operating results for August were reported:

	Operating Results
	Product A	Product B
Sales	$ 178,500	$ 436,800
Variable cost	115,500	277,200
Contribution margin	$ 63,000	$ 159,600
Fixed cost	90,000	70,000
Operating income	$ (27,000)	$ 89,600
Units sold	2,100	8,400

Required:

1. For each product, determine the following variances measured in dollars of contribution margin: