The difference between 1) budgeted contribution margin for the actual sales mix and 2) budgeted contribution margin for the budgeted sales mix is the variance. a. sales quantity b. static budget flexible budget d.sales mix What is the unit cost for the direct materials for 20x3, assuming 240,000 units are produced? (Direct material cost is $2.90 per unit when 360,000 units are produced.) a. $4.35 b. $2.90 $2.80 d$1.80