The budget and actual results for Acme Co. Inc. for the first quarter of the year are as follows:

 

The total sales (contribution margin) mix variance for the first quarter (rounded to the nearest thou-sand) is which of the following?

a. Zero

b. $102,000 unfavourable

c. $51,000 favourable

d. $ 17,000 unfavourable

e. $ 64,000 unfavourable

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Static Budget Actual Results Unit sales: Regular 40,000 15,000 Deluxe 60,000 65,000 Total 100,000 80,000 $6 $6 Unit selling price: Regular Deluxe $12 $13 $4 $3 Unit variable costs: Regular $7 $9 Deluxe Market size (total units 500,000 480,000 of both products)