The following summary data has been made available by a company which makes a single product:

Fixed budgeted data

Sales quantity 15,000 units

Selling price £210

Unit variable cost £60

Fixed costs £195,000

Actual data

Sales quantity 22,000 units

Selling price £190

Unit variable cost £90

Fixed cost £210,000

What is the sales volume contribution margin variance?

A) £1,050,000 (F)

B) £1,050,000 (A)

C) £65,000 (F)

D) £65,000 (A)