The Chair Company Manufactures Two Modular Types of Chairs: One

The Chair Company manufactures 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 2015 are:
$$\begin{array}{l}\begin{array} { l r r r } \text { Static Budget } & \text { Residential } & \text { Office } & \text { Total } \\\hline \text { Number of chairs sold } & 260,000 & 140,000 & 400,000 \\\text { Contribution margin } & \$ 26,000,000 & \$ 11,200,000 & \$ 37,200,000\end{array}\\\\\begin{array} { l r r r } \text { Actual Results } & \text { Residential } & \text { Office } & \text { Total } \\\hline \text { Number of chairs sold } & 248,400 & 165,600 & 414,000 \\\text { Contribution margin } & \$ 22,356,000 & \$ 13,248,000 & \$ 35,604,000\end{array}\end{array}$$ Required:
Compute the following variances in terms of contribution margin:
a.Compute the total static-budget variance,the total flexible-budget variance,and the total sales-volume variance.
b.Compute the sale-mix variance and the sales-quantity variance by type of chair,and in total.