Pearl Inc. produces two models of beds: Regular and Majestic. Budget and actual data are as follows. Budget Actual Regular Majestic Regular Majestic Selling price per unit $285 $727 $357 $642 Variable costs per unit $227 $629 $253 $602 Sales volume in units 4,800 5.200 7,700 4,700 Actual Master Budget $5,148,400 $5,766,300 Sales revenue Variable costs Contribution margin 4.360,400 4,777,500 788.000 988,800 Fixed costs 695,600 862,240 Operating income $92,400 $ 126,560 The expected total market sales were 500,000 beds. The actual total market sales were 675,900 beds. (a) a Your answer is partially correct. Calculate the contribution margin sales volume variance. (Enter all amounts as positive.)