The Static Budget,at the Beginning of the Month,for New England

question 117

Multiple Choice

The static budget,at the beginning of the month,for New England Furniture Company follows: Static budget:
Sales volume: 1000 units; Sales price: $71.00 per unit
Variable costs: $33.00 per unit; Fixed costs: $36,200 per month
Operating income: $1800
Actual results,at the end of the month,follows:
Actual results:
Sales volume: 960 units; Sales price: $74.00 per unit
Variable costs: $35.00 per unit; Fixed costs: $35,000 per month
Operating income: $2440
Calculate the sales volume variance for fixed costs.

• A) $1920 U
• B) $1200 F
• C) $1520 U
• D) $0

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Definitions:

Horney

Karen Horney was a psychoanalyst who contributed theories on neurosis, personality, and the concept of the "true self" versus the "ideal self."

Neurotic Trends

Patterns of thought or behavior characterized by negative emotions, anxiety, or unhealthy coping mechanisms, often impacting an individual's overall well-being.

Horney

Refers to Karen Horney, a psychoanalytic psychologist known for her theory on neurosis, which emphasizes social relationships over biological drives.

Anima

In Jungian psychology, the inner feminine side of a man's personality or a man's inner personal feminine counterpart.