When Actual Variable Cost Per Unit Equals Standard Variable Cost

question 50

Multiple Choice

When actual variable cost per unit equals standard variable cost per unit, the difference between actual and budgeted contribution margin is explained by a combination of which two variances?

• A) The sales-volume variance and the fixed-overhead volume variance.
• B) The sales-volume variance and the fixed-overhead budget variance.
• C) The sales-price variance and the fixed-overhead volume variance.
• D) The sales-price variance and sales-volume variance.
• E) The sales-price variance and fixed-overhead budget variance.

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Definitions:

Nation-States

Political entities consisting of a clearly defined territory and government that represents a sovereign entity, typically recognized by other states.

Absolute Poverty

A condition characterized by the severe deprivation of basic human needs, including food, safe drinking water, sanitation facilities, health, shelter, and education.

Basic Needs

Fundamental requirements necessary for individuals to live a healthy and comfortable life, such as food, water, shelter, and clothing.

Failure

Failure refers to the state or condition of not meeting a desirable or intended objective, and can be seen as an opportunity for learning and growth.