Jackson,Inc manufactures two products that it sells to the same market.Excerpted below are its budgeted and actual operating results for the year just completed: 
Industry volume was estimated to be 1,875,000 units at the time the budget was prepared.Actual industry volume for the period was 2,440,000 units.Jackson measures variances using contribution margin.
The total contribution margin sales volume variance of the period is:
Definitions:
Costco Wholesale
An American multinational corporation that operates a chain of membership-only warehouse clubs, known for selling bulk quantities of merchandise at discounted prices.
Consensus
General agreement among a group of people, typically reached after discussion and sometimes negotiation.
Consistency
The quality of being stable, coherent, and uniform in performance, behavior, or decision-making over time.
Distinctiveness
The quality of being noticeably different and unique from others.
Q18: Gerhan Company's flexible budget for the units
Q36: A fully-owned subsidiary of a multinational company
Q36: There is now strong evidence that significant
Q51: The value stream income statement provides the
Q68: When investments in facilities are shared by
Q76: A dollar amount equal to the operating
Q83: Which one of the following is a
Q83: "Outsourcing" a cost center is often done
Q91: Betty Jones and Penny White are associates
Q93: A primary goal of transfer pricing is