the jinwa corporation sells two brands of wine glasses: Plain and Chic. jinwa provides the following information for sales in the month of June 2009:

Static -budget total contribution margin $5,600

Budgeted units to be sold of all glasses 2,000 units

Budgeted contribution margin per unit of Plain $2 per unit

Budgeted contribution margin per unit of Chic $6 per unit

Total Sales-quantity variance $1400 U

Actual sales-mix % of Plain 60%

All variances are to be computed in contribution -margin terms


1. Calculate the sales-quantity variance for each product for june 2009

2. Calculate the individual-product and total sales mix variances for june 2009. Calculate the individual product and total sales volume variances for June 2009