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:
| Static Budget | Residential | Office | Total |
| Number of chairs sold | 260,000 | 140,000 | 400,000 |
| Contribution margin | $26,000,000 | $11,200,000 | $37,200,000 |
| Actual Results | Residential | Office | Total |
| Number of chairs sold | 248,400 | 165,600 | 414,000 |
| Contribution margin | $22,356,000 | $13,248,000 | $35,604,000 |
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.
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