Johnson Construction Materials Company Has a Sales Office Which Sells

Multiple Choice

Johnson Construction Materials Company has a sales office which sells concrete culvert pipe to property developers. The sales office is a revenue center and must prepare a monthly performance report. It has provided the following information. How much is the flexible budget variance for the 40 inch pipe?

A) $1,850 U
B) $3,000 F
C) $10,000 U
D) $1,500 F