Robinson Company has two products, A and B. Robinsons budget for August follows:

	Master Budget
	Product A				Product B
Sales	$	264,000			$	396,000
Variable cost		154,000				264,000
Contribution margin	$	110,000			$	132,000
Fixed cost		88,000				66,000
Operating income	$	22,000			$	66,000
Selling price	$	120			$	60

On September 1, these operating results for August were reported:

	Operating Results
	Product A				Product B
Sales	$	198,000			$	446,400
Variable cost		117,000				309,600
Contribution margin	$	81,000			$	136,800
Fixed cost		88,000				66,000
Operating income	$	(7,000	)		$	70,800
Units sold		1,800				7,200

Required:

1. For each product, determine the following variances measured in dollars of contribution margin:

1. Flex budget variance

2. sales volume variance

3. sALES QUANITY

4. Sales mix variance