Actual and Budgeted Information About the Sales of a Product

question 43

Multiple Choice

Actual and budgeted information about the sales of a product are presented below for June: (CIA adapted)
$$\begin{array} { | l | r | r | } \hline & \text { Actual } & \text { Budget } \\\hline \text { Units } & 8,000 & 10,000 \\\hline \text { Sales Revenue } & \$ 92,000 & \$ 105,000 \\\hline\end{array}$$ The sales price variance for June was:

• A) $8,000 favorable.
• B) $8,000 unfavorable.
• C) $10,000 unfavorable.
• D) $10,500 unfavorable.

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Definitions:

PNS

Peripheral Nervous System, the part of the nervous system outside the brain and spinal cord that connects the CNS to organs, limbs, and skin.

Spinal Nerve Pairs

Spinal nerve pairs are pairs of nerves that emerge from the spinal cord, serving to relay information between the body and the spinal cord.

Coccygeal

Pertaining to the coccyx, the small bone at the base of the spinal column in humans and other apes, often referred to as the tailbone.

Mixed Nerves

Nerves that contain both sensory (afferent) and motor (efferent) fibers, allowing them to transmit signals in both directions between the central nervous system and various parts of the body.