Haysbert Company provides management services for apartments and rental units. In general, Haysbert packages its services into two groups: basic and complete. The basic package includes advertising vacant units, showing potential renters through them, and collecting monthly rent and remitting it to the owner. The complete package adds maintenance of units and bookkeeping to the basic package. Packages are priced on a per-rental unit basis. Actual results from last year are as follows:

Basic Complete

Sales (rental units).......................2,000.....................400

Selling price...............................$140....................$300

Variable expenses..........................$85....................$240

Haysbert had budgeted the following amounts:

Basic Complete

Sales (units)......................1,950...................460

Selling price.......................$145..................$290

Variable expenses..................$90..................$242

Required:

1. Calculate the contribution margin variance.

2. Calculate the contribution margin volume variance.

3. Calculate the sales mix variance.