The Fortis Corporation manufactures two types of vacuum cleaners, the Victor for commercial building use...

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Accounting

The Fortis Corporation manufactures two types of vacuum cleaners, the Victor for commercial building use and the HouseMate for residences. Budgeted and actual operating data for the year 2017 were as follows: Static Budget Victor House-Mate Total Number sold 6,000 24,000 30,000 Contribution margin $1,560,000 $3,120,000 $4,680,000 Actual Results Victor House-Mate Total Number sold 5,300 35,000 40,300 Contribution margin $1,400,000 $4,130,000 $5,530,000 What is the total sales quantity variance in terms of the contribution margin? (Round any intermediary calculations two decimal places.) A. $535,600 favorable B. $1,606,800 unfavorable C. $1,071,200 unfavorable D. $1,606,800 favorable

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