Budget Actual VC per VC per Model Selling Price Units Sold Selling Price Units Sold Unit Unit Model A $120 $60 1,500 $100 $50 1,170 Model B $140 $100 1,500 $150 $110 1,430 Actual Units Sold for all models Actual Sales-Mix Budgeted Budgeted Contribution Sales-Mix ) x Margin per Percentage Unit Sales- Mix Variance ( Percentage For your convenience, the UCM and sales mix for each product are computed in the following table: Budget Actual UCM Sales mix UCM Sales mix $60 50% $50 45% $40 50% $40 55% Question 27 (3 points) Using the same data in Question 26, compute total sales quantity variance of the company. Actual Total units Sold - Budgeted Sales- Budgeted Sales- Budgeted Total Units Sold x Mix Percentages X Contribution Margin = Quantity per Unit Variance a) $20,000 u b) $22,500 U c) $22,500 F d) $20,000 F