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The Fortise Corporation manufactures two types of vacuum cleaners, the Victor for commercial building use and the House - Mate for residences. Budgeted and actual

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The Fortise Corporation manufactures two types of vacuum cleaners, the Victor for commercial building use and the House - Mate for residences. Budgeted and actual operating data for the year 2017 were as follows: Static Budget Victor House-Mate Total Number sold 6,200 26,000 32,200 Contribution margin $1,590,000 $3,170,000 $4,760,000 Actual Results Victor House-Mate Total Number sold 5,300 37,000 42,300 Contribution margin $1,400,000 $4,130,000 $5,530,000 What is the total flexible - budget variance in terms of the contribution margin? (Round intermediary calculations to the nearest dollar.) O A. $340,800 unfavorable B. $4,514,000 unfavorable O C. $340,800 favorable OD. $1,356,800 favorable

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