90. Correct answer c. The sales-volume variance is $16,000 favorable as shown below.
Flexible Budget Static Budget
Units 100,000 80,000
Sales dollars $200,000 $160,000
Variable costs 120,000 96,000
Fixed costs 40,000 40,000
Operating income $ 40,000 $ 24,000
Sales volume variance = $40,000 - $24,000 = $16,000 F
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