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Poco Merchandising anticipated selling 30,000 units of a major product and paying sales commissions of $7 per unit. Actual sales and sales commissions totalled 32,500

Poco Merchandising anticipated selling 30,000 units of a major product and paying sales commissions of $7 per unit. Actual sales and sales commissions totalled 32,500 units and $185,700, respectively. What would be the cost variance, if the company used a static budget and a flexi budget for performance evaluations?

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