Tabeling Corporation Manufactures and Sells a Single Product

question 394

Multiple Choice

Tabeling Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During August, the company budgeted for 6,500 units, but its actual level of activity was 6,540 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for August: Data used in budgeting: Actual results for August: The overall revenue and spending variance (i.e., the variance for net operating income in the revenue and spending variance column on the revenue and spending variances report) for August would be closest to:

• A)$10,362 F
• B)$10,362 U
• C)$10,970 F
• D)$10,970 U

---

Definitions:

Cross-merchandising

A retail strategy that involves displaying or suggesting complementary products from different categories to encourage additional purchases.

Complementary Merchandising

A retail strategy that involves the sale of products or services that complement each other, aimed at increasing customer satisfaction and sales.

Sensory-based Stimuli

Elements or triggers that influence behavior or perception through the five senses: sight, sound, smell, taste, and touch.

Atmospherics

The strategic use of lighting, scent, music, and layout in a retail environment to influence consumers' buying behavior.