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Which two of the following situations would help to explain a favourable sales volume variance? Increased competitor activity led to a reduction in the number of units sold. Customers were given discounts at a higher level than standard in order to encourage increased sales volume. The unit cost of production was lower than standard and selling prices were maintained at the standard level, so that a higher profit was achieved per unit sold. Higher quality material supplies led to improvements in the quality of the final output, which customers found attractive. |