$14-32$ Variance analysis, sales$-$mix and sales$-$quantity variances. Chicago Infonautics, Inc., promidees handheld Window C CFTM$.$comparible organizers. Chicago Infonautics markets three different handheld models: PalmPro is a souped$-$up version fint the executive on the go$,$ fraimt: is a consumeroriented version, and PalmKid is a stripped$-$down version for the young adult market. You are Chicago Infonaurics' senior vice president of marketing. The CEO has discovered that the total contribution margin came in lower than budgeted, and it is your iesponsibility to explain to him why actual results are different frum the budgeL. Budgeted and actual operatings data for the company's third quarter of $2012$ are as follows:

Budgeted Operating Data, Third Quarter $2012$

$\backslash$table$[[,$Selling,Variable Cost,Contribution,Sales Vohume$],[,$Price,per Unit,Margin per Unit,in Units$],[$Palmpro$,$$$374,$SI$85,$$$189,13,580],[$PalmCE$,272,96,176,35,890],[$PalmKid$,144,66,7B,\backslash$table$[[\backslash$table$[[47\mathrm{.}5,30$