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Company C1 uses a flexible budget to analyze its performance when comparing budg...

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Company C1 uses a flexible budget to analyze its performance when comparing budgeted and actual operating income.

The following information is available:

  • Units sold: 4008 Actual (A); 6193 Budget (B)
  • Sales revenue: $ 227795 (A);  $ 314658 (B)
  • Variable costs: $ 144851 (A); $ 185298 (B)
  • Fixed costs: $ 116475 (A); $ 427896 (B)

Calculate the sales quantity variance (+ favorable; - unfavorable)

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