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In September, Larson Inc. sold 40,000 units of its only product for $240,000, and incurred a total cost of $225,000, of which $25,000 was fixed costs. The flexible budget for September showed total sales of $300,000. Among variances of the period were: total variable cost flexible-budget variance, $8,000U; total flexible-budget variance, $63,000U; and, sales volume variance, in terms of contribution margin, $27,000U.
The sales volume variance, in terms of operating income, for September (to the nearest dollar) was:
Allele
A variant form of a gene at a particular locus on a chromosome, which can result in different phenotypic traits.
Locus
A specific, fixed position on a chromosome where a particular gene or genetic marker is located.
Segregating Independently
A principle of genetics where different genes independently separate from one another when reproductive cells develop.
Survival
The continuation of life or existence, especially under challenging conditions or when faced with threats.
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