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    Cost Management Study Set 1
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    Exam 16: Operational Performance Measurement: Further Analysis of Productivity and Sales
  5. Question
    (Units Sold − Budgeted Sales Units) × (Budgeted Contribution Margin
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(Units Sold − Budgeted Sales Units) × (Budgeted Contribution Margin

Question 120

Question 120

Multiple Choice

(Units sold − budgeted sales units) × (Budgeted contribution margin per unit) equals:


A) Sales-mix variance.
B) Market size variance.
C) Sales quantity variance.
D) Sales volume variance.
E) Flexible budget variance.

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