$14-25$ Variance analysis, multiple products. Soda$-$King manufactures and sells three soft drinks: Kola, Limor, and Orlem. Budgeted and actual results for $2011$ are as follows:

$\backslash$table$[[$Product$,$Budget for $2011,$Actual for $2011],[\backslash$table$[[$Selling$],[$Price$]],\backslash$table$[[$Variable Cost$],[$per Carton$]],\backslash$table$[[$Cartons$],[$Sold$]],\backslash$table$[[$Selling$],[$Price$]],\backslash$table$[[$Variable Cost$],[$per Carton$]],\backslash$table$[[$Cartons$],[$Sold$]]],[$Kola$,$$$8\mathrm{.}00,$$$5\mathrm{.}00,480,000,$$$8\mathrm{.}20,$$$5\mathrm{.}50,467,500],[$Limor$,$$$6\mathrm{.}00,$$$3\mathrm{.}80,720,000,$$$5\mathrm{.}75,$$$3\mathrm{.}75,852,500],[$Orlem$,$$$7\mathrm{.}50,$$$5\mathrm{.}50,1,200,000,$$$7\mathrm{.}80,$$$5\mathrm{.}60,1,430,000$