Synor Coffee,Inc Budgeted and Actual Fixed Corporate-Sustaining Costs Are $60,000 and $72,000,respectively

Synor Coffee,Inc.,sells two types of coffee,Colombian and Blue Mountain.The monthly budget for U.S.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 U.S.market.The following information is provided for March:
$\begin{array}{llclc} &\text { Actual }&&\text { budget }\\& \text { Colombian } & \text { Blue Mountain } & \text { Colombian } & \text { Blue Mountain } \\\text { Sales in pounds } & 15,000 \mathrm{lbs} . & 17,000 \mathrm{lbs} . & 13,500 \mathrm{lbs} . & 18,000 \mathrm{lbs}\\\text { Price per pound } & \$ 13.00 & \$ 16.00 & \$ 13.00 & \$ 16.00 \\\text { Variable cost per pound } & \underline{5.50} & \underline{8.50} & \underline{6.50} & \underline{8.00}\\\text { Contribution margin }& \$ 7.50& \$ 7.50 & \$ 6.50 & \$ 8.00\end{array}$ 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.