The Omega Corporation Manufactures Two Types of Dishwashers: the ZENITH

The Omega Corporation manufactures two types of dishwashers: the ZENITH for commercial use and the House-Helper for homes.Budgeted and actual operating data for the year 2018 are as follows:
$$\begin{array} { l r r r } \text { Static Budget } & \text { ZENTTH } & \text { House-Helper } & \text { Total } \\\text { Number sold } & 15000 & 60000 & 75000 \\\text { Contribution margin } & \$ 3750000 & \$ 12000000 & \$ 15750000 \\& & & \\\text { Actual Results } & \text { ZENTH } & \text { House-Helper } & \text { Total } \\\hline \text { Number sold } & 16500 & 38500 & 55000 \\\text { Contribution margin } & \$ 6200000 & \$ 10200000 & \$ 16400000\end{array}$$
Required:
a.Calculate the contribution margin for the flexible budget.
b.Determine the total static-budget variance,the total flexible-budget variance,and the total sales-volume variance in terms of the contribution margin.
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