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CompuWorld sells two products, R66 and R100, and calculates sales variances using the contribution margin. Pertinent data for the current year follow: Budgeted Actual R66

CompuWorld sells two products, R66 and R100, and calculates sales variances using the contribution margin. Pertinent data for the current year follow: Budgeted Actual R66 R100 R66 R100 Selling price $ 50 $ 160 $ 55 $ 155 Variable cost per unit 40 90 43 95 Contribution margin $ 10 $ 70 $ 12 $ 60 Fixed cost per unit 6 30 5 25 Operating income $ 4 $ 40 $ 7 $ 35 Sales in units 1,200 400 1,000 1,000 What is the R66 sales quantity variance

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