Paris Perfumery Sells Two Perfumes, L'Amor and Plaisir During the Period There Was an Economic Downturn

Paris Perfumery sells two perfumes, L'Amor and Plaisir. The expected sales mix is one bottle of L'Amour to five bottles of Plaisir. Planned sales and variable costs for last period were as follows: $\begin{array} { l }& \text { L'Amour }& \text { Plaisir } & \text { Total } \\\text { Sales } \quad(10,000 \text { units) }&\$600,000 (150,000 \text { units) }&\$400,000&\$1,000,000\\\text { Variable costs }&200,000&230,000&430,000\\\text { Contribution Margin }&\$400,000&\$170,000&\$570,000\\\end{array}$

During the period there was an economic downturn. Sales of L'Amour dropped off, so Paris reduced its price. Actual sales were as follows:

$\begin{array} { l }& \text { L'Amour }& \text { Plaisir } & \text { Total } \\\text { Sales } \quad(7,500 @ \$ 45) &\$ 337,500(36,000 @ \$ 8) &\$28/8,000&\$625,500\\\text { Variable costs }&165,000&153,000&318,000\\\text { Contribution Margin }&\$172,500&\$135,000&\$307,500\end{array}$ The revenue volume variance for L'Amour was:

A) $150,000 F
B) $262,500 U
C) $150,000 U
D) $112,000 U