Cornerstones of Managerial Accounting 6th Edition by Maryanne Mowen,Don Hansen ,Dan Heitger

Exercise 36

A firm comparing the actual variable costs of producing 10,000 units with the total variable costs of a static budget based on 9,000 units would probably see
a. no variances.
b. small favorable variances.
c. large unfavorable variances.
d. large favorable variances.
e. small unfavorable variances.