1411. If budgeted contribution margin for budgeted and actual sales mix are $35000 and $27000, then sales mix variance will be

A. $8,000
B. $80,000
C. $62,000
D. $35,000
✅ The correct answer is option A.
Sales mix variance = Budgeted sales – Actual sales
= $35000 – $27000 = $8,000.

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