Danner Fashions sells a line of women's dresses. Danner's performance report for November is shown below: (CMA adapted)

The company uses a flexible budget to analyze its performance and to measure the effect on operating income of the various factors affecting the difference between budgeted and actual operating income.

ActualBudgetDresses sold2,5403,250Sales$245,000$320,000Variable costs(150,000)(190,000)Contribution margin$95,000130,000Fixed Costs(86,000)(85,000)Operating income$9,000$45,000

The effect of the sales activity variance on the contribution margin for November is:

23 Danner Fashions sells a line of women's dresses. Danner's performance report for November is shown below: (CMA adapted) The company uses a flexible budget to analyze its performance and to measure the effect on operating income of the various factors affecting the difference between budgeted and actual operating income. Actual Budget 3 points Dresses sold 2, 540 3, 250 Sales $ 245, 000 $ 320,000 variable costs (150 , 000) (190,000) 00:55:29 Contribution margin 95,000 130,000 Fixed Costs (86, 000) (85, 000) Operating income 9,000 45,000 The effect of the sales activity variance on the contribution margin for November Is: Multiple Choice O $26,400 unfavorable. O $25,860 unfavorable. O $35,000 unfavorable. O $28,400 unfavorable