求助 cma part2 题目------------

Folsom Fashions sells a line of women’s dresses. Folsom’s
performance report for November follows.
The company uses a flexible budget to analyze its
performance and to measure the effect on operating income
of the various factors affecting the difference between
budgeted and actual operating income.
                                          Actual                    Budget
Dresses sold                      5,000                  6,000
Sales                                   $235,000                $300,000
Variable costs                    (145,000)                  (180,000)
Contribution margin (CM)     90,000              120,000
Fixed costs                            (84,000)            (80,000)
Operating income            $ 6,000 $                     40,000

Folsom’s sales price variance for November is

A. $30,000 unfavorable.
B. $18,000 unfavorable.
C. $20,000 unfavorable.
D. $15,000 unfavorable.

Answer (D) is correct. The sales price variance is the actual number of units sold (5,000), times the difference
between budgeted selling price ($300,000 ÷ 6,000) and actual selling price ($235,000 ÷ 5,000).
$50 - $47 x 5,000 = $15,000 U

请问sales的variance不是应该用CM来算么，答案怎么直接用sales？谁能帮我解释一下？

up，

我觉得:题目的问题是Folsom’s sales price variance ,如果你用CM计算不符合问题的要求吧.

见下贴的第8、9楼

http://www.imanet.org.cn/bbs/showtopic-20.aspx