Johnson Construction Materials Company Has a Sales Office Which Sells

Multiple Choice

Johnson Construction Materials Company has a sales office which sells concrete culvert pipes to property developers.The sales office is a revenue center and must prepare a monthly performance report.Below is the partially completed performance report.
- The company uses management by exception to address flexible budget variances.On which product type would the company focus first?

A) 40 inch
B) 36 inch long
C) 36 inch short
D) 32 inch