Beetles Corporation used the following data to evaluate their current operating system. The company sells items for $10 each and used a budgeted selling price of $10 per unit.

	Actual	Budgeted
Units sold	495,000 units	500,000 units
Variable costs	$1,250,000	$1,500,000
Fixed costs	$925,000	$900,000

What is the static-budget variance of revenues?

Question 29Select one:

a.

$50,000 unfavourable

b.

$50,000 favourable

c.

$5,000 favourable

d.

$25,000 unfavourable

e.

$5,000 unfavourable