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ACCA考试 一日一练 F2

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更多 发布于:2012-05-15 11:01

ACCA考试 一日一练 F2

A company has recorded the following variances for a period:
 

$
 
Sales volume variance 10,000  adverse
Sales price variance 5,000  favourable
Total cost variance 12,000  adverse


Standard profit on actual sales for the period was $120,000.  
 
 What was the fixed budget profit for the period?  
  A.$130,000
  B.$110,000
  C.$103,000
  D.$137,000
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