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 Number sold 30,000 Contribution margin $4,500,000 House-Helper 60.000 $30,000,000 Total 90,000 $34,500,000 a. Calculate the contribution margin for the flexible budget. ZENITH:? House-Helpero? 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 - 3