The Cabin Cruise Company (CCC) manufactures two models of cruise-ship cabins at their large manufacturing plant: Basic and Deluxe. CCC is a mid-size producer and sells to a number of companies in an active market. Budgeted and Actual Financial Information for the Basic and Deluxe Cabins are as follows: Basic (Budget) Basic (Actual) Deluxe (Budget) Deluxe (Actual) Total Sales (in Units) 100 126 100 89 Selling price per unit (in $) 22,000 22,400 35,000 34,800 Variable cost per unit (in $) 14,000 14,536 18,000 18,531

Fixed cot per unit (in$) 3,000 3,333 6500 6.667

A. Calculate the sale mix yield and quantity variances for each type of cabin

B. What other variance should be examined when assessing a bonus for the sales manager? ( for part b no need to calculate variance only need to state them)