Stevan works in the accounting department of a local footwear manufacturer that specializes in clogs and boots. Clogs and boots typically sell for $$105$ and $$205$ per pair, respectively. Based on past experience, fashion trends, and seasonal shifts, the company

expected to sell $750$ pairs of clogs and $250$ pairs of boots. The variable cost per pair was $$51$ for clogs and $$80$ for boots. At the end of the year, Edward evaluated the company's sales and contribution margin amounts against the budget. Actual results for

the year were as follows.

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Actual sales volume: clogs, $891$; boots, $209.$

Actual selling price: clogs, $$115$ per pair; boots, $$196$ per pair.

Actual per$-$unit variable costs for each product were the same as budgeted.