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Hansen Division operates as a revenue center. Data for this year are as follows: Actual Budget Sales in units 22,000 20,000 Selling price per unit
Hansen Division operates as a revenue center. Data for this year are as follows:
| Actual | Budget |
Sales in units | 22,000 | 20,000 |
Selling price per unit | $95 | $100 |
Variable expense per unit |
| $70 |
What is the total revenue variance?
A. | $360,000 (F) | |
B. | $180,000 (F) | |
C. | $180,000 (U) | |
D. | $ 90,000 (F) |
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