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Lander Corporation used the following data to evaluate their current operating system. The company sells items for $18 each and used a budgeted selling price

Lander Corporation used the following data to evaluate their current operating system. The company sells items for $18 each and used a budgeted selling price of $18 per unit.

Actual

Budgeted

Units sold

41,000 units

40,000 units

Variable costs

$164,000

$156,000

Fixed costs

$46,000

$48,000

What is the staticminusbudget variance of variable costs?

A.$2,000 favorable

C.$6,000 unfavorable

D.$8,000 unfavorable

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