Robinson Company has two products, A and B. Robinsons budget for August follows:

	Master Budget
Product A	Product B
Sales	$ 432,000	$ 504,000
Variable cost	252,000	336,000
Contribution margin	$ 180,000	$ 168,000
Fixed cost	144,000	84,000
Operating income	$ 36,000	$ 84,000
Selling price	$ 120	$ 60

On September 1, these operating results for August were reported:

	Operating Results
Product A	Product B
Sales	$ 277,200	$ 624,960
Variable cost	163,800	453,600
Contribution margin	$ 113,400	$ 171,360
Fixed cost	144,000	84,000
Operating income	$ (30,600)	$ 87,360
Units sold	2,520	10,080

Required:

1. For each product, determine the following variances measured in dollars of contribution margin:

a.	flexible-budget variance
b.	Sales volume variance
c.	Sales quantity variance
d.	Sales mix variance