Exercise $16-40($Static$)$ Sales Variances; Quarter to Quarter $[$LO $16-4]$

Hathaway Products Incorporated produces an innovative lighting system used in restaurants and high$-$end retail stores to provide a pleasing, warm atmosphere. Hathaway produces two versions of the product, called Starlight and Moonlight. Sales management at Hathaway wants to complete a sales performance analysis and has collected the following information for the first quarter $($Quarter $1)$ and the second quarter $($Quarter $2)$ of the current fiscal year:

$\backslash$table$[[,$Quarter $2,$Quarter $1],[$Sales units,$12,000,10,000],[$Sales mix for each product,,$],[$Starlight$,20\%,25\%$