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Learning Activity 4: Static Budget Variances Flexible Budget Variances Actual Results Units sold 12,000 10,000 10,000 Revenue $2,160,000 $1,850,000 Variable Cost 1.188.000 1.120.000 Contribution margin

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Learning Activity 4: Static Budget Variances Flexible Budget Variances Actual Results Units sold 12,000 10,000 10,000 Revenue $2,160,000 $1,850,000 Variable Cost 1.188.000 1.120.000 Contribution margin 972,000 730,000 Fixed Cost 710.000 705.000 ACCT 201 In-Class Activity 4 Operating Income $262,000 $25,000

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