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The Static Budget,at the Beginning of the Month,for Steak Frites $70.00\$ 70.00

question 56

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The static budget,at the beginning of the month,for Steak Frites Company follows: Static budget:
Sales volume: 1,100 units; Sales price: $70.00\$ 70.00 per unit
Variable costs: $33.00\$ 33.00 per unit; Fixed costs: $39,800\$ 39,800 per month
Operating income: $900\$ 900

Actual results, at the end of the month, follows:
Actual results:
Sales volume: 995 units; Sales price: $74.00\$ 74.00 per unit
Variable costs: $35.00\$ 35.00 per unit; Fixed costs: $35,000\$ 35,000 per month
Operating income: $3,805\$ 3,805
Calculate the sales volume variance for revenue.


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