15.

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 3,000 1,000

Budgeted selling price $500 $850

Budgeted contribution margin per unit $210 $550

Actual sales in units 3,500 1,500

Actual selling price $300 $640

What is the total sales-volume variance in terms of the contribution margin?

Select one:

a. 1,200,000 U

b. 380, 000 U

c. 380, 000 F

d. 340,000U