Yesterday Company has the following information: 
Assume units of output is the cost driver for product costs.What is the static budget variance for operating income?
Definitions:
Hostile Takeovers
A type of acquisition where the target company does not want to be purchased and is taken over against its will by the acquiring company.
Premium Price
A price that is higher than the regular or standard price, often associated with goods of higher quality or insurance costs.
Forward Rate
is a financial term referring to a predetermined interest rate or currency exchange rate agreed upon for a transaction that will occur at a future date.
Discount
A reduction from the usual cost of something or the process of determining the present value of future cash flows.
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