The Static Budget,at the Beginning of the Month,for Onyx Décor

question 142

Multiple Choice

The static budget,at the beginning of the month,for Onyx Décor Company,follows: Static budget:
Sales volume: 1,100 units; Sales price: $70.00 per unit
Variable costs: $32.00 per unit; Fixed costs: $38,000 per month
Operating income: $3,800
Actual results,at the end of the month,follows:
Actual results:
Sales volume: 980 units; Sales price: $75.00 per unit
Variable costs: $35.00 per unit; Fixed costs: $34,200 per month
Operating income: $5,000
Calculate the flexible budget variance for sales revenue.

• A) $5,760 U
• B) $5,760 F
• C) $4,900 U
• D) $4,900 F

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Definitions:

Screen Resolution

The number of distinct pixels that can be displayed in each dimension on a display screen.

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An operating system developed by Microsoft that provides a graphical interface for managing files, running software, and performing other computer tasks.

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A graphical control element used to navigate vertically or horizontally through a portion of a document or website that is not visible on the screen.

Scroll Box

An element in a graphical user interface that allows users to navigate through a range of values or a portion of content by moving a box within a bar.