Master Products Has the Following Information for the Year Just

question 38

Multiple Choice

Master Products has the following information for the year just ended: $\begin{array} { | l | r | r | r | } \hline & \text { Budget } && \text { Actual } \\\hline \text { Sales in units } & \underline { 15,000 } & &\underline { 14,000}\\\hline \text { Sales } & \$ 150,000 & & \$ 147,000 \\\hline \text { Less: Variable expenses } & \underline { 90,000} & & \underline { 82,600 }\\\hline \text { Contribution margin } & \mathrm { S } 60,000 & & \$ 64,400 \\\hline \text { Less: Fixed expenses } & \underline { 3 5 , 0 0 0 } & & \underline { 40,000} \\\hline \text { Operating income } & \mathrm { S }\underline { 25,000} && \underline { \$ 24,400} \\\hline\end{array}$ The company's sales-volume variance is:

• A)$3,000 unfavourable.
• B)$4,000 unfavourable.
• C)$4,400 favourable.
• D)$10,000 unfavourable.
• E)$10,000 favourable.

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Definitions:

Content Analyzed

A research method utilized for systematically examining the communication and messaging in various media to interpret patterns.

Effective Leaders

Individuals who can inspire and guide others towards achieving goals through their competence, vision, and motivational skills.

Behavior

Behavior denotes the actions or reactions of an individual or group in response to external or internal stimuli.

Dyadic Process

A two-way interaction or relationship where both parties influence each other's behavior.