[单选题]
A company sold 20,000 units in a period when budgeted sales were 18,000 units.On an absorption costing basis the sales volume profit variance for the period had a value of$10,000. The standard fixed overhead absorption rate was $4·00 per unit.What would the sales volume contribution variance be on a marginal costing basis?
A .$2,000 adverse
B .$2,000 favourable
C .$18,000 adverse
D .$18,000 favourable
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