$24$ Variance analysis, sales$-$mix, and

tablet computers. BSI markets three different handheld models. SlatePro is a souped$-$up version for the

executive on the go; Slate is a consumer$-$oriented version; and Slatelite is a stripped down version for the

young adult market. You are BSI's senior vice$-$president of marketing. The CEO has discovered that the total

contribution margin came in lower than budgeted, and it is your responsibility to explain to him why results

are different from the budget. Budgeted and actual operating data for the company's third quarter of $2022$

are as follows:

Actual Operating Data, Third Quarter $2022$

Required

Compute the actual and budgeted contribution margins in dollars for each product and in total for the

third quarter of $2022.$

Calculate the actual and budgeted sales mixes for the three products for the third quarter of $2022.$

For the third quarter of $2022,$ calculate total sales$-$volume, sales$-$mix, and sales$-$quantity variances.

$($Calculate all variances in terms of contribution margins.$)$

Given that your CEO is known to have temper tantrums$,$ you want to be well prepared for this meeting.

In order to prepare, write a paragraph or two comparing actual results to budgeted amounts.

$25$ Market$-$share and market$-$size variances $($continuation of Problem $24).$ Blank Slate's senior

vice$-$president of marketing prepared his budget at the beginning of the third quarter, assuming a $25\%$ market

share based on total sales. The total tablet market was estimated by Foolinstead Research to reach sales of

$400,000$ units worldwide in the third quarter. However, actual sales in the third quarter were $500,000$ units.

Required

Calculate the market$-$share and market$-$size variances for BSI in the third quarter of $2022.($Calculate all

variances in terms of contribution margins.$)$

Explain what happened based on the market$-$share and market$-$sizpercent, $16\%17-24$ Variance analysis,