43. Johnson Construction Materials Company has a sales office which sells concrete culvert pipes to property developers. The sales office is a revenue center and must prepare a monthly performance report. It has provided the following information. Product type: 40 inch 36 inch long 36 inch short 32 inch Actual Sales Revenue $31,500 $40,150 $36,200 $19,000 Revenue Center Performance Report Flexible Budget Flexible Budget Variance U/F $30,000 $42,000 $33,000 $20,000 Sales Volume What is the sales volume variance for the 36 inch long pipe? A) $1,850 U B) $9,000 F C) $10,000 U D) $1,500 F Variance U/F Static Budget $40,000 $33,000 $30,000 $28,000

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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43. Johnson Construction Materials Company has a sales office which sells concrete
culvert pipes to property developers. The sales office is a revenue center and must
prepare a monthly performance report. It has provided the following information.
Actual
Product type: Sales Revenue
40 inch
$31,500
36 inch long
$40,150
36 inch short
$36,200
32 inch
$19,000
Revenue Center Performance Report
Flexible Budget
Variance
U/F
Flexible
Budget
$30,000
$42,000
$33,000
$20,000
Sales Volume
What is the sales volume variance for the 36 inch long pipe?
A) $1,850 U
B) $9,000 F
C) $10,000 U
D) $1,500 F
Variance
U/F
Static
Budget
$40,000
$33,000
$30,000
$28,000
Transcribed Image Text:43. Johnson Construction Materials Company has a sales office which sells concrete culvert pipes to property developers. The sales office is a revenue center and must prepare a monthly performance report. It has provided the following information. Actual Product type: Sales Revenue 40 inch $31,500 36 inch long $40,150 36 inch short $36,200 32 inch $19,000 Revenue Center Performance Report Flexible Budget Variance U/F Flexible Budget $30,000 $42,000 $33,000 $20,000 Sales Volume What is the sales volume variance for the 36 inch long pipe? A) $1,850 U B) $9,000 F C) $10,000 U D) $1,500 F Variance U/F Static Budget $40,000 $33,000 $30,000 $28,000
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