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Gourmet Aroma Coffee House has an exclusive contract with Columbia exporters. Two brands of gourmet coffee are imported, Morning Thunder (MT) and Evening Tender (ET).

Gourmet Aroma Coffee House has an exclusive contract with Columbia exporters. Two brands of gourmet coffee are imported, Morning Thunder (MT) and Evening Tender (ET). The following data are provided for the current fiscal year.

Budgeted and operating results

MT ET MT ET

PRICE PER POUND 40 60 50 56

VARIABLE COST PER PD 20 36 24 40

SALES (IN POUNDS) 4000 4000 3960 5040

The total market was estimated to be 80,000 pounds at the time of budget. The actual total market for the year is 75,000 pounds.

What is the firm's total sales quantity variance?

Need help with calculation and formula.

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