Answer the Following Questions Using the Information Below:
Bathurst Company

Answer the following questions using the information below:
Bathurst Company manufactures remote control devices for garage doors.The following information was collected during June:
$$\begin{array} { l r } \text { Actual market size (urits) } & 10000 \\\text { Actual market share } & 32 \% \\\text { Actual average selling price } & \$ 10.00 \\\text { Budgeted market size (units) } & 11000 \\\text { Budgeted market share } & 30 \% \\\text { Budgeted average selling price } & \$ 11.00 \\\text { Budgeted contribution margin per } & \\\text { composite unit for budgeted mix } & \$ 4.00\end{array}$$
-What is the sales-quantity variance?

A) $800 F
B) $1200 U
C) $400 U
D) The variance cannot be determined.