Answer the Following Questions Using the Information Below:
Bland Corporation

question 48

Multiple Choice

Answer the following questions using the information below:
Bland Corporation used the following data to evaluate their current operating system.The company sells items for $10 each and used a budgeted selling price of $10 per unit.
$$\begin{array} { l r r } & \text { Actual } & \text { Budgeted } \\\text { Units sold } & 184000 \text { units } & 180000 \text { units } \\\text { Variable costs } & \$ 901600 & \$ 864000 \\\text { Fixed costs } & \$ 190000 & \$ 200000\end{array}$$
-What is the static-budget variance of variable costs?

• A)$40 000 favourable
• B)$37 600 unfavourable
• C)$2400 unfavourable
• D)$2400 favourable

---

Definitions:

Pimelic Acid

A dicarboxylic acid with a seven-carbon chain, functioning as a precursor in the biosynthesis of lysine.

Alkene

A hydrocarbon containing at least one carbon-carbon double bond, characterized by the general formula CnH2n.

Cyclohexene

A cyclic hydrocarbon with the formula C6H10, characterized by the presence of a double bond in the ring structure.

Concentrated KMnO4

Potassium permanganate in a high concentration, a strong oxidizing agent used in qualitative organic analyses and in various other chemical processes.