A company uses a standard costing system. The company’s sales budget for the latest period includes 1,500 units of a product with a selling price of $400 per unit. The product has a budgeted contribution to sales ratio of 30 percent. Actual sales for the period were 1,630 units at a selling price of $390 per unit. The actual contribution to sales ratio was 28 percent. The sales volume contribution variance for the product for the latest period is:
(a) $15,600 F
(b) $52,000 F
(c) $14,560 F
(d) $14,196 F