A Company Is Analyzing Its Month-End Results by Comparing It

Multiple Choice

A company is analyzing its month-end results by comparing it to both static and flexible budgets. During the previous month, the actual sales volume was lower than the expected sales volume as per the static budget. This difference results in an unfavorable:

A) flexible budget variance for variable expenses.
B) sales volume variance for variable expenses.
C) flexible budget variance for sales revenues.
D) sales volume variance for sales revenues.