Showtime is a group of aspiring musicians and actors who perform in theaters and dinner clubs. It has a matinee and evening show. These operating data pertain to the month of July:

Master budget data
Total number of shows	100	(evening 70; matinee 30)
Contribution margin per show:
Matinee	$ 240
Evening	$ 600
Actual operating results
Number of shows	90	(36 evening, 54 matinee)

Required:

1. Calculate each variance by individual type of show and also show the combined total of each variance for both types of shows:

a. Sales mix variances. b. Sales quantity variances. c. Sales volume variances.

2. What strategic implications can you draw from the variances?