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Actual and Budgeted Information About the Sales of a Product

Question 43

Multiple Choice

Actual and budgeted information about the sales of a product are presented below for June: (CIA adapted)
 Actual  Budget  Units 8,00010,000 Sales Revenue $92,000$105,000\begin{array} { | l | r | r | } \hline & \text { Actual } & \text { Budget } \\\hline \text { Units } & 8,000 & 10,000 \\\hline \text { Sales Revenue } & \$ 92,000 & \$ 105,000 \\\hline\end{array} The sales price variance for June was:


A) $8,000 favorable.
B) $8,000 unfavorable.
C) $10,000 unfavorable.
D) $10,500 unfavorable.

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