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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 Operating Results
MT ET MT ET
Price per pound $ 40 $ 60 $ 50 $ 56
Variable cost per pound 20 36 24 40
Sales (in pounds) 4,000 4,000 3,960 5,040

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 total contribution margin sales volume variance

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