The Octova Corporation manufactures two types of vacuum cleaners: the ZENITH for commercial building use and the House-Helper for residences. Budgeted and actual operating data for the year 20X5 are as follows: Static Budget ZENITH House-Helper Total Number sold 23,000 80,000 103,000 Contribution margin $4,600,000 $24,000,000 $28,600,000 Actual Results ZENITH House-Helper Total Number sold 30,000 60,000 90,000 Contribution margin $4,500,000 $30,000,000 $34,500,000

a. Calculate the contribution margin for the flexible budget. ZENITH: ? House-Helper: ? Flex-Budget Contribution Margin = ? b. Determine the total static-budget variance, the total flexible-budget variance, and the total sales-volume variance in terms of the contribution margin. Static Budget Variance = ? Flex-Budget Variance = ? Sales-Volume Variance = ?