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* * * * * * * * * * * * If the budgeted selling price per unit is $ 4 3 and the

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If the budgeted selling price per unit is $43 and the budgeted variable cost per unit is $30, with budgeted fixed costs for the year of $56,000, and actual sales volume for the year is 71,000 units, falling 12,000 units short of the budgeted sales volume, and actual fixed costs were $58,000, what impact did the shortfall in volume have on profitability for the year?
If the budgeted selling price per unit is $47 and the budgeted variable cost per unit is $32, with budgeted fixed costs for the year of $58,000, and actual sales volume for the year is 63,000 units, falling 15,000 units short of the budgeted sales volume, and actual fixed costs were $60,000, what impact did the shortfall in volume have on profitability for the year?
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