Which Is NOT a Reason for a Static Budget Variance

question 34

Multiple Choice

Which is NOT a reason for a static budget variance?

• A) Actual sales volume was higher than projected sales volume.
• B) Actual variable costs were higher than static budget variable costs.
• C) Actual fixed costs were higher than static budget fixed costs.
• D) Actual sales volume in current period was higher than projected sales volume in last period.

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Definitions:

Alveolus

An air sac of the lung through which gas exchange with the blood takes place. Saclike unit of some glands (e.g., mammary glands). One of several flattened vesicles located just inside the plasma membrane in alveolate protists.

Partial Pressure

The pressure exerted by a singular type of gas in a mixture of gases.

Pulmonary Surfactant

A complex mixture of lipids and proteins secreted by cells in the lungs that reduces surface tension, preventing the collapse of alveoli during exhalation.

Chronic Obstructive Pulmonary Disease

A long-term inflammatory lung disease that causes obstructed airflow from the lungs, leading to breathing difficulties.