Answer the Following Questions Using the Information Below:
Lander Corporation

question 163

Multiple Choice

Answer the following questions using the information below:
Lander Corporation used the following data to evaluate their current operating system. The company sells items for $18 each and used a budgeted selling price of $18 per unit.
$$\begin{array} { l r r } &\text { Actual } &\text { Budgeted }\\\text { Units sold }& 41,000 \text { units } & 40,000 \text { units } \\\text { Variable costs } & \$ 164,000 & \$ 156,000 \\\text { Fixed costs }&\$ 46,000 & \$ 48,000\end{array}$$
-What is the static-budget variance of operating income?

• A) $10,000 favorable
• B) $10,000 unfavorable
• C) $12,000 favorable
• D) $12,000 unfavorable

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Definitions:

Cerebral Cortex

A layer of brain tissue responsible for cognitive functions, memory, and consciousness.

Primary Somatosensory Cortex

The region of the brain that processes sensory input from the body, including touch, temperature, and pain.

Somatosensory Association Cortex

A region of the brain that processes and integrates sensory information from the body to aid in understanding spatial body awareness and touch.

Trigeminal Nerve

Refers to the fifth cranial nerve, responsible for sensation in the face and motor functions such as biting and chewing.