Tammy and Jackie met while students studying for a degree in nutrition. In 2018 they started a business making and selling healthy snacks based on the concepts they learned in completing their degrees. During budgeting for 2018 they forecast a sales volume of 1,000 cases of snacks at a price of $16.00 per case. Actual results for 2018 were 1,200 cases at an average price of $15.75 per case.

Regular Organic Total Budgeted Volume 2,000 500 2,500 Budgeted Cm per unit $9.00 $12.00 ? Budgeted Total CM $18,000.00 $6,000 $24,000

Regular Organic Total Actual Volume 1,750 750 2,500 Actual CM per unit $9.00 $12.00 ? Actual Total CM $15,750 $9,000 $24,750

For questions 8-10 assume that the budget is the same as shown above but the actual amounts changed. Specifically, assume that actual volume was 3,000 units split between 2,400 Regular snacks and 600 Organics. Given these assumptions answer questions 8-10.

8. How much of the Total Contribution Margin can be explained by the Contribution Margin Volume Variance? 9. Was there a mix effect Yes, or No? 10. In 25 words or less, how did you determine the answer the previous question about the mix effect?