| A company uses standard absorption costing. The following data relate to last month:Budget                     Actual
 Sales and production (units)             1,000                        900
 Standard                    Actual
 £                              £
 Selling price per unit                            50                             52
 Total production cost per unit              39                             40
 What was the adverse sales volume profit variance last month?
 A   £1,000
 B   £1,100
 C   £1,200
 D   £1,300
 B
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