Robinson Company has two products, A and B. Robinson's budget for August follows: Master Budget Product A Sales Variable cost Contribution margin Fixed cost $226,800 136,800 $ 90,000 82,800 Product B $432,000 324,000 $108,000 36,000 Operating income $ 7,200 $ 72,000 Selling price $ 126 $ 60 On September 1, these operating results for August were reported: Operating Results Product A Product B Sales Variable cost $ 99,750 66,500 Contribution margin $ 33,250 $530,100 410,400 $119,700 Fixed cost Operating income 82,800 $(49,550) 36,000 $ 83,700 Units sold 950 8,550 Required: 1. For each product, determine the following variances 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 Unfavorable Unfavorable Unfavorable Favorable Favorable Favorable Unfavorable Favorable