Static Budget

Sales volume: 1,300 units: Price $72 per unit

Variable costs: $32 per unit: Fixed costs: $37,900 per month

Operating Income: $14,100

Actual Results:

Sales volume

980 units: Price $74 per unit

Variable costs: $35 per unit: Fixed costs: $34,300

Operating Income: $3,920

Calculate the Sales Volume variance for Sales Revenue.

a. $21,080 U

b. ***$23,040 U

c. $21,080 F

d. $23,040 F

The answer is already here how do you get there?