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A machine distributor sells two models, basic and deluxe. The following information relates to its master budget. Basic Deluxe Sales (units) 15,000 3,750 Sales price

A machine distributor sells two models, basic and deluxe. The following information relates to its master budget.

Basic Deluxe
Sales (units) 15,000 3,750
Sales price per unit $ 10,800 $ 14,800
Variable costs per unit $ 9,720 $ 10,400

Actual sales were 14,000 basic models and 5,600 deluxe models. The actual sales prices were the same as the budgeted sales prices for both models.

What is the sales mix variance for the basic model?

Note: Round your intermediate calculations to 2 decimal places.

Multiple Choice

$346,000

$1,814,400

$2,160,000

$3,402,000

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