問題：A company uses standard marginal costing. Last month the standard contribution on actual sales was $10,000 and the following variances arose:
　　                                                                                                $
　　Total variable costs variance                                     2,000 Adverse
　　Sales price variance                                                    500 Favourable
　　Sales volume contribution variance                         1,000 Adverse
　　What was the actual contribution for last month?
　　A. $7,000
　　B. $7,500
　　C. $8,500
　　D. $8,000
　　答案：The correct answer is: $8,500
　　Standard contribution                $10,000
　　Sales price variance                     $500
　　Variable cost variance           　$(2,000)
　　                                                         $8,500