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:

Tropical Desert

A desert located in a tropical climate, characterized by high temperatures, minimal rainfall, and sparse vegetation.

Temperate Desert

A biome characterized by low precipitation, moderate temperatures compared to other deserts, and specific vegetation adapted to these conditions.

Rain Shadow

A dry area on the leeward side of a mountainous area, where less rain falls due to the obstruction of precipitation by the mountains.

Ecological Communities

Groups of interacting species that live in the same area and are interconnected through various ecological processes.