Victoria Beverages Sells Two Types of Coffee: Colombian and Blue

Victoria Beverages sells two types of coffee: Colombian and Blue Mountain.The monthly budget for Australian coffee sales is based on a combination of last year's performance,a forecast of industry sales,and the company's expected share of the Australian market.The following information is provided for March:

Budgeted and actual fixed corporate-sustaining costs are $60 000 and $72 000,respectively.
Required:
a.Calculate the actual contribution margin for the month.
b.Calculate the contribution margin for the static budget.
c.Calculate the contribution margin for the flexible budget.
d.Determine the total static-budget variance,the total flexible-budget variance,and the total sales-volume variance in terms of the contribution margin.