Robinson Company has two products, A and B. Robinson's budget for August follows: Master Budget Product A Product B Sales $ 250,000 $ 480,060 Variable cost 150,600 360,060 Contribution margin $ 100,060 $ 120,060 Fixed cost 90,000 40,060 Operating income $ 10,000 $ 80,060 Selling price $ 125 $ 60 On September 1, these operating results for August were reported: Operating Results Product A Product B Sales $ 110, 250 $ 585,900 Variable cost 73, 506 453, 600 Contribution margin $ 36, 750 $ 132,300 Fixed cost 90, 000 40 , 906 Operating income $ (53, 250) $ 92, 300 Units sold 1, 050 9,450 Required: 1. For each product, determine the following variances measured in dollars of contribution margin: Product A Product B Flexible-budget variance Sales volume variance Sales quantity variance Sales mix variance