Chapman Inc. sells a single product, Zud, which has a budgeted selling price of $24 per unit and abudgeted variable cost of $12 per unit. Budgeted fixed costs for the year amount to $45,000. Actualsales volume for the year (47,000 units) fell 3,000 units short of budgeted sales volume. Actualfixed costs were $46,000. With everything else held constant, what impact did the shortfall in volume have on profitability for the year? (Round your answer to the nearest whole number; indicatewhether the effect was favorable or unfavorable in terms of its effect on operating income.)

Practical Management Science
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ISBN:9781337406659
Author:WINSTON, Wayne L.
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Chapter2: Introduction To Spreadsheet Modeling
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Chapman Inc. sells a single product, Zud, which has a budgeted selling price of $24 per unit and a
budgeted variable cost of $12 per unit. Budgeted fixed costs for the year amount to $45,000. Actual
sales volume for the year (47,000 units) fell 3,000 units short of budgeted sales volume. Actual
fixed costs were $46,000. With everything else held constant, what impact did the shortfall in volume have on profitability for the year? (Round your answer to the nearest whole number; indicate
whether the effect was favorable or unfavorable in terms of its effect on operating income.)

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