1. Which of the following variance outcomes would be true for a company that has lower selling prices and higher sales volumes than expected?

   A) Selling price variance is favorable; sales volume variance is unfavorable B) Market size variance is unfavorable; market share variance is favorable C) Selling price variance is favorable; sales quantity variance is favorable D) Market size variance is favorable; market share variance is unfavorable E) Selling price variance is unfavorable; sales volume variance is favorable
2. Which of the following is not a primary purpose of a budgeting system? A) reducing shareholders' uncertainty about the future B) planning and control C) better coordination and communication among employees D) performance evaluation