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* * * * * * * * If the budgeted selling price per unit is $ 4 6 and the budgeted variable cost per

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If the budgeted selling price per unit is $46 and the budgeted variable cost per unit is $30, with budgeted fixed costs for the year of $56,000, and actual sales volume for the year is 70,000 units, falling 13,000 units short of the budgeted sales volume, and actual fixed costs were $58,000, what impact did the shortfall in volume have on profitability for the year?
If the budgeted selling price per unit is $42 and the budgeted variable cost per unit is $29, with budgeted fixed costs for the year of $54,000, and actual sales volume for the year is 67,000 units, falling 11,000 units short of the budgeted sales volume, and actual fixed costs were $55,000, what impact did the shortfall in volume have on profitability for the year?
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