Question: Sales-volume, sales-mix, and sales-quantity variance. Lexota, Inc., an auto manufacturer, reported the following budgeted and actual sales of its vehicles during September, Year 2:

                                Budgeted Units         Budgetes Sales         Actual Units          Actual Sales

Power Lex 500                   200                   $10,000,000                150                  $8,000,000

Ota GAs Sipper                   200                   $ 4,000,000                250                  $4,000,000

The budgeted contribution margin is 20% for both vehicle types. Which of the following statements is true concerning the sales variances for Lexota, Inc. for September, Year 2?

a. The sales-volume variance for the company is favorable.

b. The sales-quantity variance for the company is unfavorable.

c. The budgeted variable cost for each vehicle type is the same.

d. The sales-mix variance for the company is unfavorable.