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The budgeted and actual average attendance figures per game in the 2012 season are as Tollo Budgeted Seats Sold Actual Seats Sold Lower tier 4.000

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The budgeted and actual average attendance figures per game in the 2012 season are as Tollo Budgeted Seats Sold Actual Seats Sold Lower tier 4.000 3,300 Upper tier 6,000 7,700 Total 10,000 11.000 There was no difference between the budgeted and actual contribution margin for lower-t tier seats. The manager of the Penguins was delighted that actual attendance was 10% above buc dance per game, especially given the depressed state of the local economy in the past six mor 1. Compute the sales-volume variance for each type of ticket and in total for the Detroit Pen (Calculate all variances in terms of contribution margins.) 2. Compute the sales-quantity and sales-mix variances for each type of ticket and in total in 3. Present a summary of the variances in requirements 1 and 2. Comment on the results

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