Tutorial Task 3 SAS cooperates a marginal costing system and sells two products Handbags (H) and Perfumes (P). The standard contribution per unit for each product and the budgeted levels of production and sales for each product for the last period are as follows: Product H P Standard contribution per unit 30 55 Budgeted production and sales (units) 2500 1250 The actual contribution per unit for each product and the actual levels of production and sales for each product for the last period are as follows: Product Actual contribution per unit Actual production and sales (units) H 35 3000 P 60 1000 Required: Calculate the following variances for the last period: 1) sales mix contribution variance 2) sales quantity contribution variance