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Zany Brainy projected current year sales of 5 0 , 0 0 0 units at a unit sale price of $ 2 0 . 0

Zany Brainy projected current year sales of 50,000 units at a unit sale price of $20.00.
Actual current year sales were 55,000 units at $22.00 per unit. Variable costs were
budgeted at $14.00 per unit and actually totaled $15.00 per unit.
Budgeted fixed costs totaled $400,000, while actual fixed costs amounted to $420,000.
a. What is the Zany Brainy's sales volume variance for total revenue?
b. What is the Zany Brainy's flexible budget variance for variable expenses?
c. What is the Zany Brainy's flexible budget variance for operating income?
d. What is the Zany Brainy's sales volume variance for total expenses?
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