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* * * * * * * If the budgeted selling price per unit is $ 4 7 and the budgeted variable cost per unit

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If the budgeted selling price per unit is $47 and the budgeted variable cost per unit is $33, with budgeted fixed costs for the year of $55,000, and actual sales volume for the year is 72,000 units, falling 12,000 units short of the budgeted sales volume, and actual fixed costs were $57,000, what impact did the shortfall in volume have on profitability for the year?
If the budgeted selling price per unit is $45 and the budgeted variable cost per unit is $29, with budgeted fixed costs for the year of $57,000, and actual sales volume for the year is 68,000 units, falling 14,000 units
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