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Robinson Company has two products, A and B. Robinson's budget for August follows: Sales Variable cost Contribution margin Fixed cost Operating income Selling price Master Budget Product A Product B $360,000 $420,000 210,000 280,000 $150,000 $140,000 120,000 56,000 $ 30,000 $ 84,000 120 $ 60 On September 1, these operating results for August were reported: Sales Variable cost Contribution margin Fixed cost Operating income Units sold Operating Results Product A Product B $220,500 $520,800 136,500 361,200 $ 84,000 $159, 600 120,000 56,000 $(36,000) $103,600 2,100 8,400 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