Tall Pines Brewery (TPB) makes two specialty beers in its microbrewery: Golden Ale and Dark Ale. Both beers sell for the same price per case in the U.S. market and in the export market. The latter market is primarily European countries. Both beers also have the same variable production costs, though the export product has slightly higher variable costs due to shipping and other distribution costs associated with the export beers. The price, cost, and market information for the two beers are shown below:

	Budgeted	Actual	Budgeted Weighted Average CM
Sales units (cases)
Domestic	41,000	41,350
Export	31,000	33,500
Total	72,000	74,850
Price per case
Domestic	$ 126	$ 125
Export	128	130
Variable cost per case
Domestic	$ 81	$ 81
Export	106	87
Contribution margin per case
Domestic	$ 45	$ 44
Export	22	43
Total contribution margin
Domestic	$ 1,845,000	$ 1,819,400
Export	682,000	1,440,500	$ 35.0972

	Industry Budget	Industry Actual
Sales units (cases)
Domestic	996,500	1,019,550
Export	711,400	721,750

The budget was prepared with the expectation that the currency exchange rate would be $1.48 per euro. The actual average exchange rate for the period reflected the falling dollar, at $1.80 per euro.

Required:

1. What are the selling price variance and sales volume variance?

2. What are the sales mix variance and sales quantity variance?