Question: The Greensboro Performing Arts Center ( GPAC ) has a total capacity of 8 , 8 0 0 seats: 2 , 4 0 0 center

The Greensboro Performing Arts Center (GPAC) has a total capacity of 8,800 seats: 2,400 center seats, 2,900 side seats, and 3,500 balcony seats. The budgeted and actual tickets sold for a Broadway musical show are as follows:
Ticket Price Percentage Occupied
Budgeted Seats Actual Seats
Center $ 8080%85%
Side 707075
Balcony 607565
The actual ticket prices were the same as those budgeted. Once a show has been booked, the total cost does not vary with the total attendance.
Required:
Compute the following for the show:
1. The budgeted and actual sales mix percentages for different types of seats.
2. The budgeted average contribution margin per seat. Assume the ticket price is also the contribution margin.
3-a. The total sales mix variance.
3-b. The total sales quantity variance.
4. The total sales volume variance.

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