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