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* * * * * * * * * If the budgeted selling price per unit is $ 6 0 and the budgeted variable cost

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If the budgeted selling price per unit is $60 and the budgeted variable cost per unit is $50, with budgeted fixed costs for the year of $90,000, and actual sales volume for the year is 100,000 units, falling 10,000 units short of the budgeted sales volume, and actual fixed costs were $95,000, what impact did the shortfall in volume have on profitability for the year?
If the budgeted selling price per unit is $65 and the budgeted variable cost per unit is $55, with budgeted fixed costs for the year of $100,000, and actual sales volume for the year is 110,000 units, falling 5,000 units short of the budgeted sales volume, and actual fixed costs were $105,000, what impact did the shortfall in volume have on profitability for the year?
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