Black Supply Company has three responsibility centers: sales, production, and administration. The following information pertains to the November activities of Black Supply:

Required
Prepare a reconciliation of budgeted and actual contribution income.

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Budgeted contribution income.. Actual contribution income Sales price variance... $36,000 54,000 48,000 F Sales volume variance. 80,000 F Net sales price variance.. 12,000 F Sales department variable expense variance. 36,000 U Sales department fixed expense variance. 3,000 U Administration department variances 1,000 F Production department variances 4,000 U