213. A favourable variance for Fixed costs in Flexible Budget could means 78) our landlord decreased the rent. 79 b) our supplier charged us less for direct materials (cost of goods sold) 80 e) our worker's were paid a lower wage direct labour) 81 d) our landlord increased the rent. 82 a3 14. The following information is available for Products Alpha and Beta: 84 85 Segment Margin - Alpha $150,000; Beta $100,000 B6 Segment Margin %- Alpha 10%; Beta 12% 87 88 Which of the following statements is true? 89 a) In relation to revenues, Alpha is performing better than Beta. 90 b) In relation to revenues, Beta is performing better than Alpha. 91 Note: This question only has two options - Answer "a" or "b" 92 93 15. Sales are $100,000. The Contribution Margin Ratio (%) is 20%. Assuming Fixed Costs remain constant 94 if sales increase by 15%, operating income will increase by: 95 a) $15,000 96 b) $85,000 97 c) $3,000 98 d) $20,000 2 os 06 Fyam Formulas