1) Sales for the month amounted to $3,000,000, the variable cost of goods sold was $1,500,000, the variable selling and administrative expenses were $900,000, and fixed costs were $200,000. The contribution margin for the month was:

2) If actual sales totaled $120,000 (10,000 units at $12 each) and planned sales were $90,000 (9,000 units at $10 each), the difference between actual and planned sales due to the quantity factor is