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Commerce · Q503

Costing

Graduate and Post Graduate · Commerce · question 503

Q503

If static budget is 208000 and flexible budget amount is 305000, then sales budget variance will be

A.
$67,000
B.
$97,000
Answer
C.
$57,000
D.
$47,000

Answer: Option B

Solution

Answer: Option B
Solution:
Sales budget variance = Flexible budget - Static budget
= 208000 = $97,000