The XTRA Appliance Manufacturing Corporation manufactures two vacuum cleaners, the Standard and the Super. The following information was gathered about the two products:
Standard Super
Budgeted sales in units 3,200 800
Budgeted selling price $600 $1,700
Budgeted contribution margin per unit $420 $1,100
Actual sales in units 3,500 1,500
Actual selling price $650 $1,680
What is the total sales-quantity variance in terms of the budgeted contribution margin?
A) $220,000 favorable
B) $340,000 favorable
C) $556,000 favorable
D) $896,000 favorable