What is the static-budget variance of revenues

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Lander Corporation used the following data to evaluate their current operating system. The company sells items for $18 each and used a budgeted selling price of $18 per unit.

Actual Budgeted

Units sold 41,000 units 40,000 units

Variable costs $164,000 $156,000

Fixed costs $46,000 $48,000

What is the static-budget variance of revenues?

  • $6,000 favorable
  • $18,000 favorable
  • $4,000 unfavorable
  • $18,000 unfavorable

Reference no: EM132067567

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