90. CSO: 1B1b LOS: 1B1f
The following performance report was prepared for Dale Manufacturing for the month of
April.
Actual Results Static Budget Variance
Sales units 100,000 80,000 20,000F
Sales dollars $190,000 $160,000 $30,000F
Variable costs 125,000 96,000 29,000U
Fixed costs 45,000 40,000 5,000U
Operating income $ 20,000 $ 24,000 $ 4,000U
Using a flexible budget, Dale’s total sales-volume variance is
a. $4,000 unfavorable.
b. $6,000 favorable.
c. $16,000 favorable.
d. $20,000 unfavorable.
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