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The Fortis Corporation manufactures two types of vacuum cleaners, the Victor for commercial building use and the HouseMate for residences. Budgeted and actual operating data

The Fortis Corporation manufactures two types of vacuum cleaners, the Victor for commercial building use and the HouseMate for residences. Budgeted and actual operating data for the year 2017 were as follows: Static Budget Victor House-Mate Total Number sold 6,000 24,000 30,000 Contribution margin $1,560,000 $3,120,000 $4,680,000 Actual Results Victor House-Mate Total Number sold 5,400 40,000 45,400 Contribution margin $1,400,000 $4,130,000 $5,530,000 What is the total sales volume variance in terms of the contribution margin? A. $5,200,000 unfavorable B. $1,924,000 unfavorable C. $1,404,000 favorable D. $1,924,000 favorable

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