Use the Following to Answer Questions

Multiple Choice

Use the following to answer questions:
The WriteAll Company sells two types of pens - rollerball and ballpoint - to specialty retailers. The company budgets by month in order to anticipate the peak demands occurring at various times during the year. The following information is available for July.

-How much is the contribution-margin sales-volume variance for rollerball pens?

A) $4,000 unfavorable
B) $12,500 unfavorable
C) $0
D) $8,500 favorable