SALES QUANTITY VARIANCE FROM MOC EXAM QUESTION

Dear John,

I got this question on a moc exam question, and I do not agree with the correct answer.
Can you tell me where I am going wrong or how to arrive at the correct answer:

A company has budgeted on selling 7000 units of prod x at a sale price of $30 p.u.
and budgeted to sell 3000 units of prod y at a sale price of $40 p.u.

THE STD CONTR. per unit is 30% o sale price for both products.

They actually sell 8000 units of x and 7000 units of y
What is the sales quantity variance?
– 49500 ADV
– 57000 ADV
– 57000 FAV
– 49500 FAV

The correct answer is 49500 favourable.
I GET 57000 favourable.

According to me the variance is calculated by comparing actual and budget sales units. The difference between actual and budget must be cost out at 30% of the sale price.
therefore 8000 – 7000=1000x30x0.30= 9000 for x
7000 – 3000=4000x40x0.30=48000 for y

Adding x and y together should give you a fav variance of 57,000

Please advise,

Yours sincerely,

Wayne v Straaten