The Octova Corporation Manufactures Two Types of Vacuum Cleaners: the ZENITH

Essay

The Octova Corporation manufactures two types of vacuum cleaners: the ZENITH for commercial building use and the House-Helper for residences.Budgeted and actual operating data for the year 20X5 are as follows:
$$\begin{array}{l}\begin{array} { l r r r } \text { Static Budget } & \text { Zenith } & \text { House-Helper } & \text { Total } \\\text { Number sold } & 20,000 & 80,000 & 100,000 \\\text { Contribution margin } & \$ 4,600,000 & \$ 15,200,000 & \$ 19,800,000\end{array}\\\\\begin{array} { l r r r } \text { Actual Results } & \text { Zenith } & \text { House-Helper } & \text { Total } \\\text { Number sold } & 21,500 & 64,500 & 86,000 \\\text { Contribution margin } & \$ 6,665,000 & \$ 14,190,000 & \$ 20,855,000\end{array}\end{array}$$ Required:
Compute the sales-mix variance and the sales-quantity variance by type of vacuum cleaner,and in total.(in terms of the contribution margin)