30 Robinson Company has two products, A and B. Robinson's budget for August follows: Sales Variable...

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30 Robinson Company has two products, A and B. Robinson's budget for August follows: Sales Variable cost Contribution margin Fixed cost $ 250,000 150,000 Operating income Master Budget Product A Product B $ 480,000 360,000 $ 100,000 90,000 $ 120,000 40,000 $ 10,000 $ 125 $ 80,000 $ 60 Selling price On September 1, these operating results for August were reported: Operating Results Product A Product B Fixed cost Sales Variable cost Contribution margin $ 110,250 73,500 $ 36,750 90,000 $ 585,900 453,600 $ 132,300 40,000 Operating income $ (53,250) $ 92,300 Units sold 1,050 9,450 Required: 1. For each product, determine the following variances measured in dollars of contribution margin: Product A Product B a. Flexible-budget variance b. Sales volume variance c. Sales quantity variance d. Sales mix variance 30 Robinson Company has two products, A and B. Robinson's budget for August follows: Sales Variable cost Contribution margin Fixed cost $ 250,000 150,000 Operating income Master Budget Product A Product B $ 480,000 360,000 $ 100,000 90,000 $ 120,000 40,000 $ 10,000 $ 125 $ 80,000 $ 60 Selling price On September 1, these operating results for August were reported: Operating Results Product A Product B Fixed cost Sales Variable cost Contribution margin $ 110,250 73,500 $ 36,750 90,000 $ 585,900 453,600 $ 132,300 40,000 Operating income $ (53,250) $ 92,300 Units sold 1,050 9,450 Required: 1. For each product, determine the following variances measured in dollars of contribution margin: Product A Product B a. Flexible-budget variance b. Sales volume variance c. Sales quantity variance d. Sales mix variance