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Christopher Akers is the chief executive officer of SBL Inc., a masonry contractor. The financial statements have just arrived showing a $3,000 loss on the new stadium job that was budgeted to show a $6,000 profit. Actual and budget information relating to the materials for the job are as follows.
![]() A. the flexible budget variance was unfavorable by $900. B. The efficiency variance was unfavorable by $1,185. C. The price variance was favorable by $285. D. the price variance was favorable by $300. |