The Chair company manufactures two modular types of chairs, one for the residential market, and the other for the office market. Budgeted and actual operating data for the year 2015 are:

Static Budget
	Residential	Office	Total
Number of Chairs	260	140	400
Contribution margin	$26,000	$11,200	$37,200
Actual Results
	Residential	Office	Total
Number of Chairs	252	168	420
Contribution Margin	$22,356	$13,248	$35,604

a. Compute the total static budget variance, the total flexible-budget variance and the total sales-volume variance.

b. Compute the sales-mix variance and the sales-quantity variance.