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

question 39

Multiple Choice

Use the information below to answer the following questions.
$\begin{array}{lll}&\text { Flexed Budget for April }&\text { Actual for April }\\\text { Output } &40,000 \text { units } & 40,000 \text { units }\\\text { Sales } & \$ 500,000 & \$ 400,000 \\\text { Raw materials } & \$ 100,000 & \$ 88,000 \\\text { Labour } & \$ 250000 & \$ 180,000 \\\text { Overheads } & \$ 325000 & \$ 375,000\end{array}$
-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:

Pennsylvania Abolition Society

is an historic organization founded in 1775, dedicated to promoting the abolition of slavery and assisting freed slaves in the United States.

Slavery

A regime where people are the property of others, lacking in personal autonomy, and compelled to work or provide services for free.

Benjamin Franklin

A leading figure of early American history, noted for his contributions as a statesman, author, printer, political theorist, and scientist, as well as one of the Founding Fathers of the United States.

Gabriel's Rebellion

Gabriel's Rebellion was an unsuccessful slave revolt planned by Gabriel Prosser in the summer of 1800 in Richmond, Virginia, reflecting the growing resistance against slavery in the early 19th century.