The Omega 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 15,000 60,000 75,000 Contribution margin $3, 750,000 $12,000,000 $15, 750,000 Actual Results ZENITH House-Helper Total Number sold 16, 500 38, 500 55,000 Contribution margin $6, 200,000 $10, 200,000 $16, 400,000 Require: a. Calculate the contribution margin for the flexible budget. b. Determine the total static-budget variance, the total flexible-budget variance, and the total sales-volume variance in terms of the contribution margin