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16-27 Variance analysis of contribution margin, multiple products. Debbie's Delight, Inc. operates a chain of cookie stores. Budgeted and actual operat- ing data of its three Calgary stores for August 19_7 are as follows: Budget for August Contribution Selling Price Variable Costs Margin per Sales Volume per Kilogram per Kilogram Kilogram in Kilograms Chocolate chip $4.50 $2.50 $2.00 45,000 acmeal raisin 5.00 2.70 2.30 25,000 Ciconut 5.50 2.90 2.60 10,000 White chocolate 6.00 3.00 3.00 5.000 ecadamia nut 6.50 3.40 3.10 15,000 100,000 Actual for August Contribution Selling Price Variable Costs Margin per Sales Volume per Kilogram per Kilogram Kilogram in Kilograms Chocolate chip $4.50 $2.60 $1.90 57,600 acmeal 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 Debbie's Delight focusses on contribution margin in its variance analysis. VAF Required: 1) Compute the individual product and total sales volume variances for August. 2) Compute the individual product and total sales quantity variances for August. 3) Compute the individual and total sales mix variances for August. 4) Comment on your results. 6