Hi,

I'm having some trouble with the following homework question and was hoping that someone could help me out.

QUESTION 21 Johnson Construction Materials Company has a sales office which sells concrete culvert pipes to property developers. The sales office is a revenue center and must prepare a monthly performance report. Below is the partially completed performance report. Revenue Center Performance Report Actual Flexible Budget Flexible Sales Volume Static Product type: Sales Revenue Variance U/Fl Budget Variance U/F Budget 31.500 30,000 $40,000 40 inch 36 inch long 40,150 33.000 $42.000 30,000 36 inch short 36,200 $33.000 32 inch $20,000 $28.000 19,000 The company uses management by exception to address flexible budget variances. On which product type would the company focus first? 32 inch 40 inch 36 inch short 36 inch long