Gourmet Aroma Coffee House has an exclusive contract with Columbia exporters. Two brands of gourmet coffee are imported, Morning Thunder (MT) and Evening Tender (ET) . The following data are provided for the current fiscal year:
The total market was estimated to be 80,000 pounds at the time of budget. The actual total market for the year is 75,000 pounds.
What is ET's contribution margin sales volume variance?
Definitions:
Behavioral Activation
A therapy technique that focuses on engaging patients in activities that boost their mood and reduce depression.
Assertiveness Training
A form of behavior therapy that teaches individuals to express their feelings and needs openly and honestly without violating the rights of others.
Relaxation Training
A therapeutic technique involving exercises or practices designed to reduce stress and anxiety, promoting physical and mental well-being.
Ellis
Refers to Albert Ellis, a prominent psychologist and the developer of Rational Emotive Behavior Therapy (REBT), which emphasizes changing irrational beliefs to improve emotional well-being.
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