29.A company uses standard marginal costing. Last month the standard contribution on actual sales was $ 10,000 and the following variances arose:
What was the actual contribution for last month?
A.$7,500
B.$8,000
C.$8,500
D.$7,000
29.答案:$8,500
Contribution is calculated as sales price per unit less variable cost per unit multiplied by number of units.
The sales volume contribution variance is irrelevant in this scenario as actual sales have already been reflected in the $10,000.
It is the standard contribution element that should be adjusted using the other two variances to calculate actual contribution.
Actual contribution = $8 ,500 (10,000 - 2,000 + 500)
