Actual Results

Flexible Budget Variance

Flexible Budget

Sales Activity Variance

Master Budget

Units

13,000

?

2,000

U

?

Sales revenue

?

13,000

F

?

?

?

Less:

Variable mfg. costs

$

87,750

$

91,000

?

$

105,000

Variable mktg/adm.costs

?

$

3,250

U

?

$

4,000

F

30,000

Contribution margin

$

52,000

?

?

$

6,000

U

?

What is the activity variance for the variable manufacturing costs?

$4,000.

$14,000.

$24,000.

$34,000.