Next Year's Budget for Temper, Inc At the End of the Year, the Total Fixed Costs

question 125

Essay

Next year's budget for Temper, Inc., is given below: $\begin{array}{lcc}&\text { Product A } & \text { Product B }\\\text { Sales }&\$945,000&\$688,500 \\\text { Variable costs } &459,900&297,000\\\text { Fixed costs }& \underline{300,000}& \underline{300,000}\\\text {Net income } & \underline{\$185,100}& \underline{91,500} \\\text {Units}& 126,000&54,000\\\end{array}$

At the end of the year, the total fixed costs and the variable costs per unit were exactly as budgeted, but the following units per product line were sold:
$$\begin{array} { c c c } \text { Product Line } & \text { Units } & \text { Sales } \\1 & 126,200 & \$ 958,579 \\2 & 56,800 & \$ 721,010\end{array}$$
Required:
(Be sure to indicate whether the variance is favorable or unfavorable.)
a. Compute the sales activity variance for each product.
b. Compute the sales mix variance for each product.
c. Compute the sales quantity variance for each product.

Understand the concept and importance of evidence-based practice in psychotherapy.

Recognize the emerging trends and predicted shifts in psychotherapy methods according to mental health experts.

Comprehend the impact of industrialization and technology on mental health care and psychotherapy.

Identify the role of the therapeutic relationship in psychotherapy outcomes.

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Definitions:

Off-Peak Pricing

Pricing strategy that offers lower prices during times of decreased demand to stimulate consumption.

Capacity Management

Integrating the service component of the marketing mix with efforts to influence consumer demand.

Intangible

Non-physical assets or qualities that cannot be easily quantified or touched, such as intellectual property or brand reputation.

Intangibility

The characteristic of services that makes them unable to be touched, seen, tasted, heard, or felt in the same manner that physical goods can be sensed.