Master Products Has the Following Information for the Year Just

question 59

Multiple Choice

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

• A)$3,000 unfavourable.
• B)$7,000 unfavourable.
• C)$7,000 favourable.
• D)$7,500 unfavourable.
• E)$7,500 favourable.

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Definitions:

Norcross and Wampold

Researchers known for their contributions to psychotherapy research, emphasizing the importance of therapeutic relationships and therapist adaptability.

Psychotherapy Outcomes

The results or changes in a client's mental health status following psychotherapy, ranging from symptom relief to improvements in overall functioning.

Evidence-Based Practices

are treatment methods and interventions that have been scientifically validated through rigorous research and shown to be effective.

Frame of Reference

A set of criteria or stated values in relation to which measurements or judgments can be made.