The Omega Corporation manufactures two types of vacuum cleaners, the ZENITH for commercial building use and the House-Helper for residences. Budgeted and actual operating data for the year 20x3 are as follows:

Static Budget ZENITH House-Helper TotalNumber sold 15,000 60,000 75,000Contribution margin $3,750,000 $12,000,000 $15,750,000

Actual Results ZENITH House-Helper TotalNumber sold 16,500 38,500 55,000Contribution margin $6,200,000 $10,200,000 $16,400,000

Prior to the beginning of the year, a consulting firm estimated the total volume for vacuum cleaners of the Zenith and House-Helper category to be 300,000 units, but actual industry volume was only 275,000 units.

Required:a. Compute the sales-mix variance and the sales-quantity variance by type of vacuum cleaner, and in total. (In terms of the contribution margin.)b. Compute the market-share variance and market-size variance in terms of the contribution margin.