Last month a company budgeted to sell 8,000 units at a price of $12.50 per unit. Actual sales lastmonth were 9,000 units giving a total sales revenue of $117,000. What was the sales price variance for last month?
A、$4,000 Favourable
B、$4,000 Adverse
C、$4,500 Favourable
D、$4,500 Adverse
A、$4,000 Favourable
B、$4,000 Adverse
C、$4,500 Favourable
D、$4,500 Adverse
【参考答案及解析】
$ Sales revenue for 9,000 units should have been (x $12.50) 112,500 but was 117,000 Sales price variance 4,500(F)
$ Sales revenue for 9,000 units should have been (x $12.50) 112,500 but was 117,000 Sales price variance 4,500(F)