Danner Fashions Sells a Line of Women's Dresses -
the Effect of the Sales Activity Variance on the Report

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. $\begin{array}{lcccc}&&\text { Actual}&&\text { Budget }\\ \text { Dresses sold } & & \underline{ 5,000} & & \underline{ 6,000 }\\ \text { Sales } & \$ & 235,000 & \$ & 300,00 \\ \text { Variable costs } & & \underline{(145,000) }& & \underline{(180,000) }\\ \text { Contribution margin } & & \$90,000 & & 120,000 \\\text { Fixed Costs } & & \underline{ (84,000) } & & \underline{ (80,000) } \\ \text { Operating income } &\$& \underline{ \underline{ 6,000 }}&\$& \underline{ \underline{ \$ 40,000}} \\ \end{array}$
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The effect of the sales activity variance on the contribution margin for November is:

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