When actual variable cost per unit equals standard variable cost per unit, the difference between actual and budgeted contribution margin is explained by a combination of which two variances?
A. The sales-price variance and fixed-overhead budget variance.
B. The sales-price variance and sales-volume variance.
C. The sales-volume variance and the fixed-overhead volume variance.
D. The sales-price variance and the fixed-overhead volume variance.
E. The sales-volume variance and the fixed-overhead budget variance.
Answer: B
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