The Following Static Budget Is Provided What Will Be the Overall Volume Variance If 13,700 Units

question 91

Multiple Choice

The following static budget is provided: $\begin{array}{lc}&\text { Per Unit }&\text {Total }\\\text { Sales }&\$50&\$800,000\\\text { Less variable costs: }\\ \text { Manufacturing costs } &20 & 320,000 \\ \text { Selling and administrative costs } & \underline{10} & \underline{160,000 }\\\text { Contribution margin }&\$20&\$320,000\\\text { Less fixed costs: }\\\text { Manufacturing costs } && 84,000 \\\text { Selling and administrative costs } && \underline{ 130,000 }\\\text { Total fixed costs } && \underline{214,000 }\\\text { Net income } && \underline{\$ 106,000}\end{array}$
What will be the overall volume variance if 13,700 units are produced and sold?

• A) $46,000 F
• B) $23,000 F
• C) $46,000 U
• D) $115,000 U

---

Definitions:

Traditional Values

Beliefs, moral codes, and customs passed down from generation to generation within a culture or society.

Anti-Immigrant Sentiment

A negative bias or prejudice against immigrants, often manifesting in discriminatory attitudes or policies.

Anti-Affirmative Action

Opposition to policies or measures that aim to improve opportunities for historically socio-politically disadvantaged groups.

Cultural Pre-competence

A stage where individuals or organizations start to recognize the lack of understanding or capability in dealing with cultural diversity and begin to seek knowledge.