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			Master Budget for 20XX
	Premium	Regular	Total	Premium	Regular	Total
Barrels	210	630	840	260	390	650
Sales	$ 33,600	$ 72,450	$ 106,050	$ 39,000	$ 46,800	$ 85,800
Variable expenses	16,800	47,250	64,050	20,800	29,250	50,050
Contribution margin	$ 16,800	$ 25,200	$ 42,000	$ 18,200	$ 17,550	$ 35,750
Fixed expenses	11,000	5,000	16,000	11,000	5,000	16,000
Operating income	$ 5,800	$ 20,200	$ 26,000	$ 7,200	$ 12,550	$ 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.

1. Sales quantity variances for each product and the firm.

2. Sales mix variances for the period for each product and for the firm.

3. The sum of the sales quantity variance and sales mix variance. Also, verify that this total equals the sales volume variance