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%. 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%.

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