If Variable Cost of Goods Sold Totaled $80,000 for the Year

question 54

Multiple Choice

If variable cost of goods sold totaled $80,000 for the year (16,000 units at $5.00 each) and the planned variable cost of goods sold totaled $86,250 (15,000 units at $5.75 each) ,the effect of the unit cost factor on the change in contribution margin is:

• A) $12,000 increase
• B) $5,750 decrease
• C) $12,000 decrease
• D) $5,750 increase

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Definitions:

Systolic Pressure

The pressure in the arteries when the heart beats and fills them with blood, the first number in a blood pressure reading.

Unregulated Care Provider

An individual providing care services who is not governed by a regulatory body, and thus may not have formal qualifications or adhere to professional standards.

Temperature Assessment

The process of measuring the body's internal heat levels to determine health status or detect fever.

High Normal Reading

Refers to a measurement or test result that is at the upper limit of the normal range, potentially indicating an increased risk for a condition or the need for closer monitoring.