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 $324,000 $ 378,000 189,000 252,000 $ 135,000 $ 126,000 108,000 63,000 $ 27,000 $ 63,000 $ 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 $ 199,500 $ 471,200 123,500 326,800 $ 76,000 $ 144,400 108,000 63,000 $ (32,000) $ 81,400 1,900 7,600 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