$17-20$ Variance analysis, multiple products. $($LO $2,3)$ The Chicago Tigers play in the American Ice Hockey League. The Tigers play in the Downtown Arena, which is owned and managed by the City of Chicago. The arena has a capacity of $15,000$ seats $(5,500$ lower$-$tier seats and $9,500$ upper$-$tier seats$).$ The arena charges the Tigers a per$-$ticket charge for use of its facility. All tickets are sold by the Reservation Network, which charges the Tigers a reservation fee per ticket. The Tigers' budgeted contribution margin for each type of ticket in the year is computed as follows:

$\backslash$table$[[,$Lower$-$Tier Tickets,Upper$-$Tier Tickets$],[$Selling price,$$33,$$$18$