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Commerce · Q519

Costing

Graduate and Post Graduate · Commerce · question 519

Q519

Difference between flexible budget amount and corresponding static budget amount is classified as

A.
sales revenue variance
B.
cost profit variance
C.
profit volume variance
D.
sales volume variance
Answer

Answer: Option D

Solution

Answer: Option D
Solution:
Difference between flexible budget amount and corresponding static budget amount is classified as sales volume variance. The sales volume variance is the difference between the actual and expected number of units sold, multiplied by the budgeted price per unit.