Springwater Brewery has two main products: premium and regular ale. Its operating results and master budget for 20XX (000s omitted) follow: Operating Results of 20XX Regular 630 Premium Total Premium Master Budget for 20XX Regular Total 210 840 260 390 650 $ 72,450 47,250 $ 25,200 5,000 $ 5,800 $ 20,200 $ 106,050 64,050 $ 42,000 16,000 $ 26,000 $ 39,000 20,800 $ 85,800 50,050 $ 35,750 16,000 $ 7,200 $ 12,550 Barrels Sales Variable expenses Contribution margin Fixed expenses Operating income $ 33,600 16,800 $ 16,800 11,000 $ 18,200 11,000 $ 46,800 29,250 $ 17,550 5,000 $ 19,750 Pam Kuder, CEO, expected the total industry sales to be 1,625,000 barrels during the period. After the year, Mark Goldfeder, the controller, reported that the total sales for the industry were 1,680,000 barrels. Sales quantity variances for each product and the firm. Sales mix variances for the period for each product and for the firm. The sum of the sales quantity variance and sales mix variance. Also, verify that this total equals the sales volume variance. Sales quantity variances - Premium Sales quantity variances - Regular Total sales quantity variance Sales mix variance - Premium 69 $ 11,400 Unfavorable 69 $ $ 25,080 Favorable 13,680 Favorable $ 18,900 Favorable Sales mix variance - Regular $ 15,120 Favorable Total sales mix variance Sales volume variance $ 25,080 Favorable 69 $ 21,300 Unfavorable