The Next Year's Budget for Trend, Inc At the End of the Year, the Total Fixed Costs

Multiple Choice

The next year's budget for Trend, Inc., a multi-product company, is given below: $\begin{array}{lrrrr}&\text { Product A } &\text { Product B }\\\text { Sales } & \$ 1,890,000 & \$ 1,377,000 \\\text { Variable costs } & 926,100 & 596,700 \\\text { Fixed costs } & 500,000 & 500,000 \\ \text { Net income } & 463,900 & 280,300 \\\text { Units } & 252,000 & 108,000\end{array}$ At the end of the year, the total fixed costs and the variable costs per unit were exactly as budgeted, but the following units per product line were sold. Trend, Inc. analyzes the effects its sales variances have on the profitability of the company.
$$\begin{array} { c c c } \text { Product Lines } & \text { Units } & \text { Sales } \\\text { A } & 2 5 3 , 2 3 0 & \$ 1 , 8 4 8 , 5 7 9 \\\text { B } & 113,770 & \$ 1 , 4 7 9 , 0 1 0\end{array}$$
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What is the total sales price variance?

A) $22,203.50.
B) $28,442.50.
C) $50,646.50.
D) $79,088.50.