Answer (C) is correct . The contribution margin volume variance is found by multiplying budgeted unit contribution by the difference between actual units and budgeted units. （200-139）*200=12200
Answer (A) is incorrect because Multiplying by the actual unit contribution and reversing the order of subtraction results in $9,800 unfavorable.
Answer (B) is incorrect because Multiplying by the actual unit contribution results in $9,800 favorable.
Answer (D) is incorrect because The variance between budgeted and actual contribution margins is $14,660 unfavorable.
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What is Funtime’s contribution margin volume variance?
