Variance analysis, working backward the Jinwa Corporation sells two brands of wine glasses: Plain and Chic. Jinwa provides the following information for sales in the month of June 2009:

All variances are to be computed in contribution-margin terms.

1. Calculate the sales-quantity variances for each product for June 2009.

2. Calculate the individual-product and total sales-mix variances for June 2009. Calculate the individual-product and total sales-volume variances for June 2009.

3. Briefly describe the conclusions you can draw from thevariances.

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Static-budget total contribution margin Budgeted units to be sold of all glasses Budgeted contribution margin per unit of Plain Budgeted contribution margin per unit of Chic Total sales-quantity variance Actual sales-mix percentage of Plain $5,600 2,000 units S2 per unit S6 per unit $1,400 U 60%