Kevin Jarvis is the controller of Bitterroot Industries.Kevin prepared the following budgeted income statement at various levels of sales.After careful review of the budgeted income statements, and after discussions with the sales and production managers, the CEO determines that the best alternative is to base the budget on a sales volume of 30,000 units. 
Actual results for the year were 28,000 units, reflected in the following income statement: 
What is the sales volume variance for direct material?
Definitions:
Health Disparities
Differences in health outcomes and their determinants between segments of the population, as influenced by social, environmental, and economic factors.
Ethnic Health
Aspects of health and illness that are unique or more prevalent within specific ethnic groups, often influenced by genetic, environmental, and social factors.
Economic Differences
The disparities in wealth, income, and access to resources between individuals, communities, or countries.
Gender-Based
Pertaining to or influenced by the distinction between male and female.
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