Danner Fashions sells a line of women's dresses. Danner's performance report for November is shown below: (CMA adapted)The company uses a flexible budget to analyze its performance and to measure the effect on operating income of the various factors affecting the difference between budgeted and actual operating income.
The sales price variance for November is:
A. $18,000 unfavorable.
B. $20,000 unfavorable.
C. $30,000 unfavorable.
D. $15,000 unfavorable.
Answer: D
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