Robinson Company has two products, A and B. Robinson's budget for August follows: Master Budget Product A Product B Sales Variable cost $ 330,000 180,000 Contribution margin Fixed cost $ 150,000 120,000 $ 350,000 210,000 $ 140,000 70,000 Operating income $ 30,000 $ 70,000 Selling price $ 110 $ 50 On September 1, these operating results for August were reported: Sales Variable cost Contribution margin Operating Results Product A Product B $ 436,800 277,200 $ 210,000 115,500 $ 94,500 120,000 $ 159,600 70,000 Fixed cost Operating income $ (25,500) $ 89,600 2,100 8,400 Units sold Required: For each product, determine the following varlances measured in dollars of contribution margin: a. Flexible-budget variance b. Sales volume variance c. Sales quantity variance d. Sales mix variance Product A Product B