If Variable Selling and Administrative Expenses Totaled $120,000 for the Year

question 44

Multiple Choice

If variable selling and administrative expenses totaled $120,000 for the year (80,000 units at $1.50 each) and the planned variable selling and administrative expenses totaled $136,500 (78,000 units at $1.75 each) ,the effect of the unit cost factor on the change in contribution margin is:

• A) $19,500 decrease
• B) $19,500 increase
• C) $20,000 decrease
• D) $20,000 increase

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