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:

Feelings of Inferiority

Emotions stemming from a sense of inadequacy or inability to measure up to others' expectations or standards.

Striving for Superiority

Striving for Superiority is a concept in psychology, particularly within Adlerian theory, referring to an individual's pursuit of achieving personal excellence and overcoming inferiority.

Unique Style

An individual's distinctive way of expressing themselves, whether through their behavior, thoughts, feelings, or appearance.

Goal

A specific, measurable, and attainable outcome or objective that a person or organization strives to achieve.