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 $ 226,800 $ 432,000 136,800 324,000 $ 90,000 $ 108,000 82,800 36,000 $ 7,200 $ 72,000 $ 126 $ 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 $ 99,750 $ 530,100 66,500 410,400 $ 33,250 $ 119,700 82,800 36,000 $ (49,550) $ 83,700 950 8,550 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 Sales quantity variance d. Sales mix variance C