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 $288,000 $336,000 168,000 224,000 $120,000 $112,000 96,000 84,000 $ 24,000 $ 28,000 $ 120 $ 60 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 $133,875 $447,950 82,875 310, 675 $ 51,000 $137,275 96,000 84,000 $(45,000) $ 53,275 1,275 7,225 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