Zhongfang Consumer Products Has a Small Car Division That Operates

question 90

Multiple Choice

Zhongfang Consumer Products has a small car division that operates as a profit center. Below is a partially completed performance report for the first quarter. $$\begin{array} { | l | r | r | r | l | l | l | } \hline & \text { Actual } & \begin{array} { c } \text { Flexible } \\\text { Budget }\end{array} & \begin{array} { c } \text { Flexible } \\\text { Budget } \\\text { Variance }\end{array} & \text { U/F } & \text { \% Variance } & \text { U/F } \\\hline \text { Sales Revenue } & \$ 688,000 & \$ 700,000 & & & & \\\hline \text { Variable expenses } & 309,000 & 320,000 & & & & \\\hline \text { Contribution margin } & 379,000 & 380,000 & & & & \\\hline \text { Traceable fixed expenses } & 371,000 & 368,000 & & & & \\\hline \text { Division margin } & \$ 8,000 & \$ 12,000 & & & & \\\hline\end{array}$$
- How much is the percentage flexible budget variance for sales revenue?

• A) 1.7 % F
• B) 1.7 % U
• C) 3.4 % U
• D) 3.4 % F

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Definitions:

Deviant

Behavior or actions that deviate from the societal norms or expectations, which can be criminal or non-criminal in nature.

Racial Profiling

The discriminatory practice by law enforcement officials of treating individuals as suspects based on their race, ethnicity, religion, or national origin rather than on any substantive evidence of criminal activity.

Criminal Justice Intervention

Actions taken by law enforcement and judicial systems to manage, prevent, and control crime and rehabilitate offenders, often through arrest, prosecution, and penal measures.

Serious Delinquency

Involvement in illegal activities by a minor that are considered severe by societal standards, often leading to significant legal consequences.