Use the Following Information for the Next 7 Questions

question 36

Multiple Choice

Use the following information for the next 7 questions.
A small accounting firm budgets 200 hours of billings for the next month, and 60% of these hours are expected to be for tax return preparation services, with the remaining 40% for bookkeeping services. Tax work is billed at $50 per hour, and bookkeeping work is billed at $40 per hour. The variable costs for both types of services are $10 per hour. During the month 180 hours were billed, 90 of which were for tax work.
-(Appendix 11A) The contribution margin sales volume variance was

• A) $720 unfavorable
• B) $540 favorable
• C) $900 unfavorable
• D) $1,200 unfavorable

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Definitions:

Stage 1 Sleep

The initial phase of the sleep cycle, characterized by light sleep, where one can be easily awakened and may experience sudden muscle contractions.

Electroencephalograph (EEG)

A device used to record the electrical activity of the brain.

Stage 1 Sleep

The initial stage of sleep characterized by light sleep, where one can be easily awakened.

Theta Waves

A type of brain wave pattern associated with light sleep, deep relaxation, and meditation, typically in the frequency range of 4-8 Hz.