Question 3.3. (TCO 5) Natural Nutrients Bakery of Southfield produces three flavors of cat morsels that have budgeted and actual sales data for a bag of a dozen of its cat morsels as follows for December 20XX.

	Budgeted Data			Actual Data
	Tuna	ChikBitz	ChezNips	Tuna	ChikBitz	ChezNips
Bags	7,200	4,800	4,000	10,800	3,600	7,200
CM per bag	$2.50	$4.00	$5.00	$2.00	$3.00	$7.50
Cont. Margin	$18,00	$19,200	$20,000	$21,600	$10,800	$54,000
Total			$57,200			$86,400

According to company forecasts, it was budgeting to earn a 25% market share in total units (bags) of specialty prepared cat treats sold in December 20XX in Southfield. Reliable industry sources indicate that the total number of bags of cat treats sold for December 20XX in Southfield was 72,000.

The sales-quantity variance for December 20XX for Natural Nutrients Bakery is

a. $3,600F

b. $20,200 F

c. $20,020 F

d. $29,200 F