7 02:3122 Danner Fashions sells a line of women's dresses. Danner's performance report for November is shown below: (CMA adapted) The cornpany uses a flexible budget to analyze its performance and to measure the effect on operating income of the various factors affecting the difference between budgeted and actual operating income. Dresses sold Sales Variable costs Contribution margin Fixed Costs Operating income Actual 2,540 M $ 245,000 (150,000) 95,000 (86,000) 9,000 Budget 3, 250 $ 320,O00 (190,000) 130,000 (85,000) $ 45,O00 The effect of the sales activity variance on the contribution margin for November is:​