Katsu, Inc. has a small car division that operates as a profit center. Below is a partially completed responsibility report for the first quarter. Responsibility Report Flexible Flexible Budget Budget Variance Percentage Variance Actual U/F U/F $688,100 $703,000 309,400 322,000 Sales Revenue Variable Expenses Contribution Margin Traceable Fixed Expenses Division Margin 378,700 381,000 372,000 368,000 $6,700 $13,000 Compute the percentage variance for the flexible budget variance for sales revenue. (Round your answer to two decimal places.) A. 3.91% F B. 2.12% F. C. 2.12% U 0 D. 3.91% U Marionette Company manufactures dolls that are sold to various distributors. The company produces at full capacity for six months each year to meet peak demand; the manufacturing facility operates at 80% of capacity for the other six months of the year. The company has provided the following data for the year: No. of units produced and sold 400,000 units Sales price $50 per unit Variable manufacturing costs $15 per unit Fixed manufacturing costs $800,000 per year Variable selling and administrative costs $4 per unit Fixed selling and administrative costs $500,000 per year Marionette receives an offer to produce 5,000 dolls for a special event. This is a one - time opportunity during a period when the company has excess capacity. What is the minimum sales price the company should accept for the order? A. $11 B. $19 C. $15 D. $50