Answer the Following Questions Using the Information Below:
Bland Corporation

question 241

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 revenues?

• A)$40 000 favourable
• B)$4000 unfavourable
• C)$40 000 unfavourable
• D)$4000 favourable

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Definitions:

Economic Analysis

Economic analysis involves examining data and using economic theory to understand and predict economic phenomena and inform decisions.

Personal Benefits

Advantages or gains received by an individual from their actions or investments.

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The act of operating a vehicle without regards to safety, rules, or conditions, often leading to accidents or hazards.

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Features or measures implemented to enhance the security and reduce the risk of harm in various contexts, such as in products, workplaces, or public spaces.