Answer (C) is correct . The sales quantity variance is the difference between the actual and budgeted units, times the budgeted unit CM.
Answer (A) is incorrect because The difference between the actual and budgeted contribution margins is $30,000. Answer (B) is incorrect because The difference between actual and budgeted unit sales times the actual unit CM equals $18,000. Answer (D) is incorrect because The sales price variance is $15,000.
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