Question
Task number 1. The company is engaged in the production of product A. The budget for April 2022 projected the production and sale of 26,000
Task number 1. The company is engaged in the production of product "A". The budget for April 2022 projected the production and sale of 26,000 units of the product with unit variable costs of 550 monetary units (n.j.) and total fixed costs of 2,000,000 n.j. The budgeted selling price is 900 n.j. per product. The actual results in April 2022 were as follows: 27,300 products were produced and sold at a selling price of 850 n.j. per product. The actual total variable costs were 15,997,800 n.j., and the actual total fixed costs amounted to 1,900,000 n.j. I. The amount and nature of the deviation from the static budget are: a) 2,247,800 n.j. (N) b) 1,782,800 n.j. (N) c) 455,000 n.j. (P) d) 1,792,800 n.j. (N) II. The amount and nature of the deviation from the flexible budget are: a) 2,247,800 n.j. (N) b) 455,000 n.j. (N) c) 1,792,800 n.j. (P) d) 2,147,800 n.j. (N) III. The amount and nature of the deviation in sales volume are: a) 2,247,800 n.j. (N) b) 555,000 n.j. (P) c) 455,000 n.j. (P) d) 1,792,800 n.j. (N) IV. The nature of the deviation in sales volume will be influenced by: a) the relationship between actual and planned selling prices and unit fixed costs, b) the relationship between actual and planned activity levels, c) the relationship between actual and planned selling prices, unit variable costs, and total fixed costs, d) the relationship between actual and planned activity levels and total fixed costs. V. The nature of the deviation from the flexible budget on fixed costs can be: a) positive, b) negative, c) this deviation does not exist, d) all three of the previous answers are possible under certain conditions.
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