The Morton Company Gathered the Following Information for the Year

Multiple Choice

The Morton Company gathered the following information for the year. $$\begin{array} { | l | r | r | r | } \hline & \begin{array} { r } \text { Procuct } \\\text { Product }\end{array} & \text { Total } \\\hline \begin{array} { l } \text { Budgeted sales mix (units) }\end{array} & 40 \% & 60 \% & 100 \% \\\hline \begin{array} { l } \text { Budgeted and actual sales } \\\text { price }\end{array} & \$ 48 & \$ 36 & \\\hline \begin{array} { l } \text { Budgeted variable cost per } \\\text { unit }\end{array} & \$ 32 & \$ 24 & \\\hline \text { Actual sales (units) } & & & 126,000 \\\hline \text { Actual sales mix } & 60 \% & 40 \% & 100 \% \\\hline \text { Fixed costs } & & & \$ 80,000 \\\hline\end{array}$$ What is the total sales mix variance?

A) $705,600.
B) $403,200.
C) $302,400.
D) $100,800.