Question $1(20$ marks$)$ Yoga Mat Yoga Blocks Actual units sold $16,500\mathrm{.}0038,500\mathrm{.}00$ Budget units $15,000\mathrm{.}00800\mathrm{.}00$ Actual selling price $1,200\mathrm{.}00$ $ $790\mathrm{.}00$ Budgeted selling price $1,000\mathrm{.}00$ S $10\mathrm{.}00\%$ Budgeted market share $18\mathrm{.}00\%12\mathrm{.}00\%$ Actual market share $16\mathrm{.}00\%660\mathrm{.}00$ Budgeted variable cost $640\mathrm{.}00$ $ $770\mathrm{.}00$ S S S S Actual variable cost Show all your calculation. $620\mathrm{.}00$ $ Marks will not be rewarded without workings. Required: $(2$ marks @$)$ Indicate whether each variance is "Favourable" or "Unfavourable". a$)$ Calculate budget contribution margin $($CM$)$ for each product b$)$ Calculate actual contribution margin $($CM$)$ for each product c$)$ Calculate sales$-$volume variance d$)$ Calculate total sales$-$mix variance e$)$ Calculate total sales$-$quantity variance f$)$ Actual Market Size g$)$ Budgeted Market Size h$)$ Budgeted CM per composite unit i$)$ Market$-$share variance j$)$ Market$-$size variance