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The following information is available for the Mitchelville Products Company for the month of July. Master Budget Actual Units 4,000 3,800 Sales revenue $60,000 $53,200 Variable manufacturing costs 16,000 19,000 Fixed manufacturing costs 15,000 16,000 Variable selling and administrative expense 8,000 7,600 Fixed selling and administrative expense 9,000 10,000 The contribution margin volume variance for the month of July would be A. $6,800 unfavorable. B. $1,800 unfavorable. C. $200 favorable. D. $400 unfavorable.
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