7. A division's return on investment may be improved by increasing: A Cost of goods sold and expenses. B. Sales margin and cost of capital. C. Sales revenue and cost of capital. D. Capital turnover or sales margin. E. Capital turnover or cost of capital. 8. Nina Enterprises anticipated selling 27,000 units of a major product and paying sales commissions of $6 per unit. Actual sales and sales commissions totaled 27.500 units and $171,400, respectively. If the company used a flexible budget for performance evaluations, Nina would report a cost variance of: A. $6,400U B. $6,400F C. $9.400U. D. $9.400F. E. None of the answers is correct. 9. An Unfavorable Sales-Volume Variance could result from A Competitors taking market share. B. An inappropriate assignment of labor costs or machine time to specific jobs C. Inefficiencies in how Purchasing Managers bargained with suppliers. D. A decrease in actual seling price compared to anticipated selling price E. An unplanned increase in fixed manufacturing costs