17-26 Variance analysis, multiple products. [Excel template] (LO 2, 3)Momma's Pan Inc. operates a chain of cookie stores. Budgeted and actual operating data for its three Ottawa stores for August are as follows:

Budget for August Contribution Selling Price Variable Cost Margin per Sales Volume in per Kilogram per Kilogram Kilogram Kilograms Chocolate chip $4.50 $2.50 $2.00 45,000 Oatmeal raisin 5.00 2.?0 2.30 25,000 Coconut 5.50 2.00 2.60 10,000 White chocolate 6.00 3.00 3.00 5,000 Macadamia nut 5.50 3.40 3.10 15.000 100.000 Actual for August Contribution Selling Price Variable Cost Margin per Sales Volume in per Kilogram per Kilogram Kilogram Kilograms Chocolate chip $4.50 $2.60 $1.90 57,600 Oatmeal raisin 5.20 2.90 2.30 18,000 Coconut 5.50 2.80 2.70 9,600 White chocolate 6.00 3.40 2.60 13,200 Macadamia nut 7.00 4.00 3.00 21,600 120,000