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16 . [10 16 - 3 ] Sales Variances ; Flexible - Budget Variance ; Review of Chapter 14 Robinson Company has two products .

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16 . [10 16 - 3 ] Sales Variances ; Flexible - Budget Variance ; Review of Chapter 14 Robinson Company has two products . A and B. Robinson's budget for August follows :` Master Budget Product A Product B Sales 5240.000 $300.000 Variable cost 140.000 180.000 Contribution margin 5100.000 $120.000 Fixed cost* 80.000 40.000 Operating income* $ 20.000 $80.000 Selling price* $ 120 $50 On September 1 , these operating results for August were reported* Operating Results Product A Product B Sales 5180. 400 $341. 120 Variable cost 106. 600 216.480

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