Choice "B" is correct. The selling price variance is computed as follows: Choice "d" is incorrect. Even though the budgeted and actual sales both compute to equal $75,000 ($15 × 5,000 for actual and $12 × 6,250 for budget), the selling price variance is not zero.Choice "a" is incorrect. The selling price variance is not equal to the difference in price times the difference in volume.
Choice "c" is incorrect. The selling price variance is not equal to the difference in price multiplied by standard units.
