单项选择题

The following budgeted data for a particular period was available for a company selling two products:
What is the total sales quantity contribution variance for the period

A．$3,720 F
B．$3,720 A
C．$4,320 F
D．$4,320 A

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单项选择题

Caf Co budgeted to sell 10,000 units of a new product in the period at a budgeted selling price of $5 per unit. Actual sales volumes in the period were as budgeted but the actual sales price achieved was only $4 per unit. This was because a competitor launched a similar product at the same time. Caf Co had been unaware that this was going tohappen when it prepared its budget and, had it known this, it would have revised its expected selling price to $3·80per unit, which was the price of the competitor’s product.What is the sales price planning variance

A．$12,000 A
B．$12,000 F
C．$2,000 F
D．$2,000 A

单项选择题

A．2nd 1st 3rdB．2nd 3rd 1stC．1st 3rd 2ndD．1st 2nd 3rd

A．2nd 1st 3rd
B．2nd 3rd 1st
C．1st 3rd 2nd
D．1st 2nd 3rd

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