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35) The Fortise Corporation manufactures two types of vacuum cleaners, the Victor for commercial building use and the House-Mate for residences. Budgeted and actual

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35) The Fortise Corporation manufactures two types of vacuum cleaners, the Victor for commercial building use and the House-Mate for residences. Budgeted and actual operating data for the year 2017 were as follows: 35) Static Budget Number sold Victor 6000 House-Mate Contribution margin $1,560,000 24,000 $3,120,000 Total 30,000 $4,680,000 Actual Results Number sold Victor 5400 House-Mate Total 40,000 45,400 Contribution margin $1,400,000 $4,130,000 $5,530,000 What is the total sales-volume variance in terms of the contribution margin? A) $1,924,000 unfavorable C) $5,200,000 unfavorable B) $1,404,000 favorable D) $1,924,000 favorable

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