The Chair Company Produces Two Modular Types of Chairs: One

The Chair Company produces two modular types of chairs: one for the residential market,and the other for the office market.Budgeted and actual operating data for the year 2018 are:
$$\begin{array} { l r r r } \text { Static Budget } & \text { Residential } & \text { Office } & \text { Total } \\\text { Number of chairs sold } & 260000 & 140000 & 400000 \\\text { Contribution margin } & \$ 26000000 & \$ 11200000 & \$ 37200000 \\& & & \\\text { Actual Results } & \text { Residential } & \text { Office } & \text { Total } \\\hline \text { Number of chairs sold } & 248400 & 165600 & 414000 \\\text { Contribution margin } & \$ 22356000 & \$ 13248000 & \$ 35604000\end{array}$$
During 2017,an office products research firm estimated the industry volume for residential and office chairs of the type sold by the Chair Company to be 2 400 000.Actual industry volume for the year 2018 was only 2 200 000 chairs.
Required:
Calculate the following variances in terms of contribution margin:
a.Calculate the total static-budget variance,the total flexible-budget variance,and the total sales-volume variance.
b.Calculate the sale-mix variance and the sales-quantity variance by type of chair,and in total.
c.Calculate the market-share variance and market-size variance.
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