9. Abingdon Corporation had the following variances this period:

Revenue sales price variance $5,000 favorable Direct materials efficiency variance $3,000 favorable Direct materials price variance $1,200 unfavorable Direct labor efficiency variance $1,800 unfavorable Direct labor price variance $1,500 favorable Variable overhead efficiency variance $2,000 unfavorable Variable overhead spending variance $2,100 favorable Contribution margin sales volume variance $0 Fixed cost spending variance $2,400 favorable Income was budgeted to be $250,000. Actual income was $259,000.

Double-check the accuracy of the variance calculations by ensuring that their net equals the difference between budgeted and actual income.