Variable Costs 27,560 315 U 27,245 $ 1,995 U 25,250
Contribution
Margin $ 35,210 $ 2,338 U $ 37,548 $ 2,748 F $ 34,800
Fixed Costs 34,210 170 U 34,040 $ 0 34,040
Operating Income
/ (Loss) $ 1,000 $ 2,508 U $ 3,508 $ 2,748 F $ 760
Which of the following would be a correct factor to explain the sales volume variance for sales revenue?
A. increase in sales volume
B. increase in variable cost per unit
C. increase in sales price per unit
D. increase in fixed costs
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Answers (1)
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