variance analysis of contribution margin, multiiale 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 $4.50 $2.50 $2.00 45,000 5.00 2.70 2.30 25,000 . 5.50 2.90 2.60 10,000 . 6.561662 6.00 3.00 3.00 . 5,000 " la nut 6.50 3.40 3.10 15,000 100,000 ' :3:- Actual for August Contribution . _ - - Selling Price Variable Costs Margin per Sales Volume, per Kilogram per Kilogram Kilogram in Kilogram $4.50 $2.60 $1.90 . ' 57.600 .' 5.20 2.90 2.30 13,000 ' 5.50 2.80 2.70 9,600 0colate 6.00 _ 3.40 2.60 ' 13,200 :a nut 7.00 4.00 3.00 21,600 120,000 cbbie's Delight focusses on contribution margin in its variance analysis. VA