The Sales Price Variance Was:
A) $15,000 Unfavorable

question 52

Multiple Choice

$\begin{array}{lll}\text { Item to Classify}&\text { Standard }&\text {Actual }\\\text { Sales Revenue } & 820,000 & 835,000 \\\text { Wages } & 125,000 & 128,000 \\\text { S\&A Expenses } & 400,000 & 408,000 \\\text { Cost of Goods Sold } & 608,000 & 600,000\end{array}$ The sales price variance was:

• A) $15,000 unfavorable.
• B) $7,000 favorable.
• C) $15,000 favorable.
• D) $7,000 unfavorable.

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Definitions:

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A concept proposing that in complex systems, accidents are inevitable due to the unforeseeable interaction of multiple failures.

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The theory that society's technology drives the development of its social structure and cultural values.

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A theoretical concept where society is increasingly preoccupied with the future and also manages risks derived from technological and scientific advancements.