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预计标准情况下，每月的销售生产如下：
Sales 5000 units
Selling price ￡6 per unit
Variable costs ￡4 per unit
Fixed costs ￡1200
实际情况：
Sales 7000 units
Selling price ￡5 per unit
Variable Cost ￡3.5 per unit
Fixed Costs ￡1100
其他信息：
On investigation of the selling price variance it was found that general market prices were down by 6 %, the remainder of the price fall was due to short-term marketing decisions. The variable cost variance was due to a 3% fall in market costs and operating efficiency savings of 2% .
要求：
① the difference between the budgeted contribution and the actual contribution（不知道是不是我对contribution的理解有误，算出来是整百的数，答案里面没有）
② contribution approach下的sales price planning variance和sales price operational variance
③ actual contribution下的sales volume operational variance（我不太了解contribution approach和actual approach有什么不同）
④ the variable cost operational and planning variances
有没有高手帮个忙啊，给个公式，或者推荐书都可以，我看ACCA里面F2的教材都没有这个
欢迎帮助啊，给评分给评分，先谢谢了
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