Robinson Company has two products, A and B. Robinson's budget for August follows: Sales Variable cost Contribution margin Fixed cost Operating income Selling price Master Budget Product A Product B $362,500 $800,000 237,500 650,000 $125,000 $150,000 100,000 80,000 $ 25,000 $ 70,000 $ 145 $ 80 On September 1, these operating results for August were reported: Sales Variable cost Contribution margin Fixed cost Operating income Units sold Operating Results Product A Product B $143,000 $959,400 117,000 795,600 $ 26,000 $163,800 100,000 80,000 $(74,000) $ 83,800 1,300 11,700 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 d. Sales mix variance