Oswald Press produces and sells textbooks for schools and colleges. The following budgeted information is available for the year ending 31 December 20X6: budget actual sales(units) 120,000 100,000 $000 $000 sales revenue 1200 995 variable printing costs 360 280 variable production overheads 60 56 fixed production cost 300 290 fixed administration cost 360 364 profit 120 5 1The flexed buget shows: A a profit of $10,000 B a loss of $10,000 C a profit of $100,000 D a loss of $100,000 2 the total expenditure and volume variances are: Expenditure variance Volume variance A. $15,000 F $130,000A B. $95,000A $115,000F C, $115,000A $95,000F D $130,000A $15,000F | 
发表于 2008-11-27 16:51
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