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

question 23

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 variable cost of goods sold is:

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

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Definitions:

Positive Visual Imagery

The practice of using one's imagination to visualize specific behaviors or outcomes in a positive light, often used in mental preparation and stress reduction techniques.

Mental Rehearsal

A cognitive process where individuals visualize themselves successfully performing a task before actually doing it.

Building Your Self-Esteem

The process of developing and enhancing one's own sense of self-worth and confidence.

Positive Information

Data or facts that are favorable, encouraging, or beneficial, often used to support a decision or perspective.