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* * * * * * * * * If the budgeted selling price per unit is $ 4 4 and the budgeted variable cost

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If the budgeted selling price per unit is $44 and the budgeted variable cost per unit is $31, with budgeted fixed costs for the year of $58,000, and actual sales volume for the year is 75,000 units, falling 15,000 units short of the budgeted sales volume, and actual fixed costs were $59,000, what impact did the shortfall in volume have on profitability for the year?
If the budgeted selling price per unit is $48 and the budgeted variable cost per unit is $34, with budgeted fixed costs for the year of $60,000, and actual sales volume for the year is 78,000 units, falling 10,000 units short of the budgeted sales volume, and actual fixed costs were $62,000, what impact did the shortfall in volume have on profitability for the year?
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