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 $264,000 $396,000 154,000 264,000 $110,000 $ 132,000 88,000 66,000 $ 22,000 $ 66,000 $ 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 $198,000 $ 446,400 117,000 309,600 $ 81,000 $ 136,800 88,000 66,000 $ (7,000) $ 70,800 1,800 7,200 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 Unfavorable Unfavorable Favorable Unfavorable Product B Unfavorable Favorable Favorable Favorable