Use the Information Below to Answer the Following Questions -Refer to the Table Above

question 29

Multiple Choice

Use the information below to answer the following questions. $\begin{array}{llc}&\text { Flexed Budget for April }&\text { Actual for April }\\\text { Output } & 40,000 \text { units } & 40,000 \text { units } \\\text { Sales } & \$ 500,000 & \$ 400,000 \\\text { Raw materials } & \$ 100,000 & \$ 88,000 \\\text { Labour } & \$ 250,000 & \$ 180,000 \\\text { Overheads } & \$ 325,000 & \$ 375,000\end{array}$
-Refer to the table above. The adverse (unfavourable) sales variance of $100,000 is best explained by:

• A)a decrease in price of the units sold.
• B)the sales manager failing to sell the budgeted units.
• C)an increase in expenses.
• D)none of the above.

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Definitions:

Number Formatting

The way numerical data is displayed or printed, including the use of decimal points, commas, and currency symbols.

Commitment to Conformity

A psychological state where an individual consistently follows the norms, rules, or laws of a given group or society.

Gap Between Goals

The discrepancy or distance between an individual's current state and their desired goals or outcomes.

Belief in Moral Validity

A conviction in the inherent rightness or wrongness of actions according to a moral code.