Which of the following situations is most likely to result in a favourable selling price variance?
A、The sales director decided to change from the planned policy of market skimming pricing to one of market penetration pricing
B、Fewer customers than expected took advantage of the early payment discounts offered
C、Competitors charged lower prices than expected, therefore selling prices had to be reduced in order to compete effectively
D、Demand for the product was higher than expected and prices could be raised without adverse effects on sales volumes
A、The sales director decided to change from the planned policy of market skimming pricing to one of market penetration pricing
B、Fewer customers than expected took advantage of the early payment discounts offered
C、Competitors charged lower prices than expected, therefore selling prices had to be reduced in order to compete effectively
D、Demand for the product was higher than expected and prices could be raised without adverse effects on sales volumes
【参考答案及解析】
Raising prices in response to higher demand would result in a favourable selling price variance.
Raising prices in response to higher demand would result in a favourable selling price variance.