Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
The actual information pertains to the month of September. As part of the budgeting process, Kriger Fencing Company developed the following static budget for September. Kriger is in the process of preparing the flexible budget and understanding the results.

-The primary reason for low operating profits was:

A) the variable-cost variance
B) increased fixed costs
C) a poor management accounting system
D) lower sales volume than planned