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Crumble Cookies has two types of cookies that are sold to retail outlets, Sugar and Chocolate Chip. The monthly budget is based on a combination of last year's performance, a forecast of general industry sales, and the company's expected share of the market. The following information is provided for the month of April Budgeted Budgeted Actual Actual Sugar Price per kg Chocolate Chip Sugar Chocolate Chin $2.75 $3.00 $2.60 $2.80 Variable cost/kg 1.25 2.00 1.50 2.00 Cont margin $1.50 $1.00 $1.10 $0.80 Sales (in kg) 4,500 2.000 4,020 2 200 Budgeted fixed costs are $1,500. Actual food costs are $1,650 What is the sales - volume variance (contribution margin) for Sugar Cookies? OA. $528 unfavourable O B. $720 favourable C. $528 favourable D. $720 unfavourable O E $300 unfavourable