Wheat Inc. has an exclusive contract with an exporter. Two brands of wheat are imported, labeled AB and CD. The following data are provided for the current fiscal year: 
The total market was estimated to 40,000 bushels at the time of budget. The actual total market for the year is 32,000 bushels.
What is the total contribution margin sales volume variance?
Definitions:
Just-In-Time (JIT) System
Broad management philosophy that reaches beyond the narrow activity of inventory control to influence the entire system of production and operations management.
Perpetual Inventory System
System that continuously monitors the amount and location of a company’s stocks.
Vendor-Managed Inventory
Process in which the producer and the retailer agree that the producer (or the wholesaler) will determine how much of a product a buyer needs and will automatically ship new supplies when needed.
Community Living Conditions
The environmental, social, and economic factors that affect the quality of life within a community.
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