Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
Shaghai Tea Products has an exclusive contract with British Distributors. Calamine and Shanghai are two brands of teas that are imported and sold to retail outlets. The following information is provided for the month of March:
Budgeted and actual fixed corporate-sustaining costs are $1,750 and $2,000, respectively.
-For the contribution margin, what is the total static-budget variance?

A) $600 favorable
B) $1,900 unfavorable
C) $1,000 favorable
D) $1,600 unfavorable