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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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