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The Static Budget,at the Beginning of the Month,for Helloise Décor $58.00\$ 58.00

question 41

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The static budget,at the beginning of the month,for Helloise Décor Company follows: Static budget:
Sales volume: 2,000 units: Sales price: $58.00\$ 58.00 per unit
Variable cost: $14.00\$ 14.00 per unit: Fixed costs: $26,000\$ 26,000 per month
Operating income: $62,000\$ 62,000

Actual results, at the end of the month, follows:
Actual results:
Sales volume: 1,850 units: Sales price: $59.00\$ 59.00 per unit
Variable cost: $18.00\$ 18.00 per unit: Fixed costs $38,000\$ 38,000 per month
Operating income: $37,850\$ 37,850

Variable cost: $18.00 per unit: Fixed costs $38,000 per month
Operating income: $37,850
Calculate the sales volume variance for variable costs.


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