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:

Head Direction Cells

Neurons located in several brain regions that increase their firing rates when an animal's head points in a specific direction, aiding in spatial orientation and navigation.

Orientation Cells

Neurons in the visual cortex of the brain that respond preferentially to objects of specific orientations, such as vertical or horizontal.

Visuospatial Memory

The ability to remember and recall information about the spatial relationships among objects and visual features in one's environment.

Basal Ganglia

A group of nuclei in the brain involved in movement regulation, decision making, and learning.