The Corata Appliance Manufacturing Corporation manufactures two vacuum cleaners, the Standard and the Super. The following information was gathered about the two products:

The Corata Appliance Manufacturing Corporation manufactures two vacuum cleaners, the Standard and the Super. The following information was gathered about the two products:

                                                                                           Standard               Super

    Budgeted sales in units                                                 2700                       700

    Budgeted selling price                                                   $600                  $1,700

    Budgeted contribution margin per unit                   $500                   $1070

    Actual sales in units                                                      2800                     1400

    Actual selling price                                                        $650                  $1,680

What is the total sales-quantity variance in terms of the contribution margin? (Round intermediary calculations to two decimal places.)

A.

$136,240 favorable

B.

$179,760 favorable

C.

$316,000 favorable

D.

$495,760 favorable