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 Number sold Contribution margin $4,600,000 $24,000,000 Total 103,000 $28,600,000 ZENITHHouse-Helper 23,000 80,000 House-Helper 60,000 Total 90,000 Actual ResultsZENI Number sold Contribution margin $4,500,000 $30.000,000 a. Calculate the contribution margin for the flexible budget. ITH 30,000 $34,500,000 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