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 $ 275,000 $ 528,000 165,000 396,000 $ 110,000 $ 132,000 99,000 44,000 $ 11,000 $ 88,000 $ 125 $ 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 $ 120,750 $ 641,700 80,500 496,800 $ 40,250 $ 144,900 99,000 44,000 $ (58,750) $ 100,900 1,150 10,350 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