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The following are relevant data for calculating sales variances for Lumber Co., which sells its sole product in two countries.

The following are relevant data for calculating sales variances for Lumber Co., which sells its sole product in

two countries.

John Quincy Total
Budgeted selling price per unit $6.00 $10.00 NA
Budgeted variable cost per unit   3.00 7.50 NA
Budgeted contribution margin per unit $3.00 $ 2.50 NA
Budgeted unit sales 300 200 500
Budgeted mix percentage 60% 40% 100%
Actual units sold 260 260 520
Actual selling price per unit $6.00 $9.50 NA

The sales quantity variance for John and Quincy is

a) $156 U.
b) $30 F.
c) $56 F.
d) $100F.

 
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