The Floor Company sells three types of vinyl flooring:plank, vinyl sheet, and luxury vinyl tiles.The budgeted and actual sales and contribution margins for the month are as follows:

Budget:

ProductSales $/UnitV.C/UnitCM/UnitUnits Sold

Plank$125$75$508,000

Vinyl Sheet$155$90$659,000

Luxury Vinyl Tiles$220$100$1203,000

Actual:

ProductSales $/UnitV.C/UnitCM/UnitUnits Sold

Plank$120$70$507,500

Vinyl Sheet$170$90$909,500

Luxury Vinyl Tiles$190$15$754,000

REQUIRED:Calculate the Sales Mix and Sales Quantity Variance for each product. Briefly comment on the results.