Winston Co $\text { On September 1, the following actual operating results for August were reported: }$

question 55

Multiple Choice

Winston Co. had two products code named X and Y. The firm had the following budget for August: $\begin{array}{lrrr} & \text { Product X } & \text { Product Y } & \text { Total } \\\text { Sales } & \$ 286,000 & \$ 520,000 & \$ 806,000 \\\text { Variable Costs } & 189,800 & 218,400 & 408,200\\\text { Contribution Margin } & \$ 96,200 & \$ 301,600 & \$ 397,800 \\\text { Fixed costs } & 50,000 & 108,000 & 158,000\\\text { Operating Income }&\$46,200&\$193,600&\$239,800\\\text { Selling Price per unit }&\$110.00&\$50.00\end{array}$

$\text { On September 1, the following actual operating results for August were reported: }$

$\begin{array}{lrrr} & \text { Product X } & \text { Product Y } & \text { Total } \\\text { Sales } & \$ 360,000 & \$ 540,000 & \$ 900,000 \\\text { Variable Costs } & 195,000 & 216,000 & 411,000\\\text { Contribution Margin } & \$ 165,000 & \$ 324,000 & \$ 489,000 \\\text { Fixed costs } & 50,000 & 108,000 & 158,000 \\\text { Operating Income }&\$115,00&\$216,000&\$331,000\\\text { Units Sold }&3,000&9,000\end{array}$ Total industry volume for both products X and Y was estimated to be 130,000 units at the time of the budget. Actual industry volume for the period for products X and Y was 100,000 units.

The firm's market share variance for the period is:

• A) $5,670 unfavorable.
• B) $30,600 unfavorable.
• C) $23,200 favorable.
• D) $61,200 favorable.
• E) $91,000 favorable.

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Definitions:

Dopamine Receptors

Proteins located in various regions of the brain that interact with the neurotransmitter dopamine, playing a key role in many functions including movement, mood, and reward.

Serotonin Reuptake

The process by which serotonin is absorbed by the presynaptic neuron after it has been released into the synaptic cleft.

Antipsychotic Medications

Drugs used to treat symptoms of severe psychiatric disorders, such as schizophrenia or bipolar disorder, by influencing neurotransmitter levels in the brain.

Debilitating Side Effects

Refers to adverse reactions from treatments or medications that significantly impair an individual's ability to function normally.