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Using the Following Information, Prepare a Single Report Setting Forth

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Using the following information, prepare a single report setting forth the variable costing income statement as well as a performance report for Profit Center West.
 Budgeted sales $20,000 Budgeted sales variance $5,000 (F)  Actual variable cost of goods sold $8,000 Actual variable cost of goods sold variance $10,000 (F)  Budgeted variable selling expenses $5,000 Actual variable selling expenses $3,000 Budgeted fixed manufacturing costs $1,000 Budgeted fixed manufacturing costs variance $50 (F)  Budgeted fixed selling expenses $2,000 Budgeted fixed selling expenses variance $100 (F)  Actual number of orclers processed 100 Actual number of orders processsed variance 10(U) Budgeted average daily sales $500 Budgeted average daily sales variance $200 (F)  Actual number of urits sold 450 Actual number of urits sold variance 25 (F) \begin{array}{|l|c|c|}\hline \text { Budgeted sales } & \$ 20,000 & \\\hline \text { Budgeted sales variance } & \$ 5,000 & \text { (F) } \\\hline \text { Actual variable cost of goods sold } & \$ 8,000 & \\\hline \text { Actual variable cost of goods sold variance } & \$ 10,000 & \text { (F) } \\\hline \text { Budgeted variable selling expenses } & \$ 5,000 & \\\hline \text { Actual variable selling expenses } & \$ 3,000 & \\\hline \text { Budgeted fixed manufacturing costs } & \$ 1,000 & \\\hline \text { Budgeted fixed manufacturing costs variance } & \$ 50 & \text { (F) } \\\hline \text { Budgeted fixed selling expenses } & \$ 2,000 & \\\hline \text { Budgeted fixed selling expenses variance } & \$ 100 & \text { (F) } \\\hline \text { Actual number of orclers processed } & 100 & \\\hline \text { Actual number of orders processsed variance } & 10 & (\mathrm{U}) \\\hline \text { Budgeted average daily sales } & \$ 500 & \\\hline \text { Budgeted average daily sales variance } & \$ 200 & \text { (F) } \\\hline \text { Actual number of urits sold } & 450 & \\\hline \text { Actual number of urits sold variance } & 25 & \text { (F) } \\\hline\end{array}


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Developmental Theory

A group of ideas, assumptions, and generalizations about human growth. A developmental theory provides a framework to interpret growth and change.

Systematic Observation

Involves the careful and consistent monitoring of behaviors or phenomena, following a structured methodology to collect data.

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A branch of psychology that studies observable behaviors, emphasizing the role of environmental factors in shaping behavior.

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