Danner Fashions Sells a Line of Women's Dresses The Effect of the Sales Quantity Variance on the Contribution

Multiple Choice

Danner Fashions sells a line of women's dresses.Danner's performance report for November is shown below: (CMA adapted) The company uses a flexible budget to analyze its performance and to measure the effect on operating income of the various factors affecting the difference between budgeted and actual operating income.
$$\begin{array} { | l | r | r | } \hline & \text { Actual } & \text { Budget } \\\hline \text { Dresses sold } & 5,000 & 6,000 \\\hline \text { Sales } & \$ 235,000 & \$ 300,000 \\\hline \text { Variable costs } & \underline { ( 145,000 ) } & \underline { ( 180,000 ) } \\\hline \text { Contribution margin } & \$ 90,000 & 120,000 \\\hline \text { Fixed Costs } & \underline { ( 84,000 ) } & \underline { ( 80,000 ) } \\\hline \text { Operating inc ome } & \underline { \$ 6,000} &\underline { \$ 40,000 }\\\hline\end{array}$$ The effect of the sales quantity variance on the contribution margin for November is:

A) $30,000 unfavorable.
B) $18,000 unfavorable.
C) $20,000 unfavorable.
D) $15,000 unfavorable.