$14-27$ Variance analysis, multiple products. Emcee Inc. manufactures and sells two fruit drinks: Kostor and Limba. Budgeted and actual results for $2017$ are as follows:

$\backslash$table$[[,$Budget for $2017,,$Actual for $2017,],[$Product$,\backslash$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$]],],[$Kostor$,$$$12\mathrm{.}00,$$$7\mathrm{.}20,130,000,,$$$12\mathrm{.}50,$$$8\mathrm{.}00,132,000,],[$Limba$,$$$15\mathrm{.}00,$$$8\mathrm{.}25,120,000,,$$$16\mathrm{.}00,,$$$7\mathrm{.}75,108,000]]$

Required:

Compute the total sales$-$volume variance, the total sales$-$mix variance, and the total sales$-$quantity variance. $($Calculate all variances in terms of contribution margin.$)$ Show results for each product in your computations.