Pronghorn Motors is an auto retailer. Salespeople have the authority to negotiate with customers for price, but they are given target profits. The firm classifies the cars it sells into one of three broad groups: economy, family, or luxury. Target sales and average expected contribution margins per unit for March were estimated as follows:

Class		Unit Sales		Average Contribution Margin
Economy		10		$410
Family		20		890
Luxury		5		1,360

During March, the auto manufacturer ran a special promotion to reduce an overstock of economy cars. The manufacturer offered to pay directly to the salespeople a bonus of $58 for each economy car sold. Actual sales and total contribution margin earned by Pronghorn Motors for March turned out to be as follows:

Class		Unit Sales		Total Contribution Margin Earned
Economy		25		$7,340
Family		10		$8,700
Luxury		3		$4,510

(a)

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

Contribution margin budget variance

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