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* * * * * * * If the budgeted selling price per unit is $ 5 0 and the budgeted variable cost per unit

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If the budgeted selling price per unit is $50 and the budgeted variable cost per unit is $40, with budgeted fixed costs for the year of $70,000, and actual sales volume for the year is 80,000 units, falling 20,000 units short of the budgeted sales volume, and actual fixed costs were $75,000, what impact did the shortfall in volume have on profitability for the year?
If the budgeted selling price per unit is $55 and the budgeted variable cost per unit is $45, with budgeted fixed costs for the year of $80,000, and actual sales volume for the year is 90,000 units, falling 15,000 units short of the budgeted sales volume, and actual fixed costs were $85,000, what impact did the shortfall in volume have on profitability for the year?
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