The following data relates to one of a company's products. $ per unit $ per unit Selling price 27,00 Variable costs 12.00 Fixed costs 9.00 21.00 Profit 6.00 Budgeted sales for control period 7 were 2,400 units, but actual sales were 2,550 units. The revenue earned from these sales was $67,320. Profit reconciliation statements are drawn up using marginal costing principles. What sales variances would be included in such a statement for period 7?
A、Price Volume $1,530 (A) $900 (F)
B、Price Volume $1,530 (A) $2.250 (F)
C、Price Volume $1,530 (A) $2.250 (A)
D、Price Volume $1,530 (F) $2.250 (F)
A、Price Volume $1,530 (A) $900 (F)
B、Price Volume $1,530 (A) $2.250 (F)
C、Price Volume $1,530 (A) $2.250 (A)
D、Price Volume $1,530 (F) $2.250 (F)
【参考答案及解析】
Actual sales 2,550 units Budgeted sales 2,400 units Variance in units 150 units(F) x standard contribution per unit ($(27 - 12)) x$15 Sales volume variance in $ $2,250 (F) Revenue from 2,550 units should have been (x $27) $ 68,850 but was 67,320 Selling price variance 1,530 (A)
Actual sales 2,550 units Budgeted sales 2,400 units Variance in units 150 units(F) x standard contribution per unit ($(27 - 12)) x$15 Sales volume variance in $ $2,250 (F) Revenue from 2,550 units should have been (x $27) $ 68,850 but was 67,320 Selling price variance 1,530 (A)