Flying Beetles Corporation used the following data to evaluate their current operating system. The company sells items for $10 each and had used a budgeted selling price of $11 per unit.

Actual

Budgeted

Units sold

306,000 units

300,000 units

Variable costs

$965,000

$950,000

Fixed costs

$ 53,000

$ 50,000

What is the static-budget variance of variable costs?

Question 2Select one:

a.

$3,000 unfavourable

b.

$15,000 unfavourable

c.

$15,000 favourable

d.

$13,000 unfavourable

e.

$13,000 favourable