Martinez Sofas Inc. produces two models of sofas: Standard and Deluxe. Budget and actual data are as follows.

		Budget				Actual
		Standard		Deluxe		Standard		Deluxe
Selling price per unit		$40		$890		$43		$840
Variable costs per unit		$26		$670		$28		$700
Sales volume in units		4,000		6,000		7,000		4,300

		Master Budget		Actual
Sales revenue		$5,500,000		$3,913,000
Variable costs		4,124,000		3,206,000
Contribution margin		1,376,000		707,000
Fixed costs		619,200		388,850
Operating income		$756,800		$318,150

The expected total market sales of sofas were 253,000 sofas. The actual total market sales of sofas were 223,000 sofas.

(a)

Calculate the sales quantity variance (contribution margin). (Enter all amounts as positive.)

Sales quantity variance (contribution margin)

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