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The company sells items for 18 each and used a budgeted

Lander Corporation used the following data to evaluate their current operating system. The company sells items for $18 each and used a budgeted selling price of $18 per unit.

Actual Budgeted

Units sold 41,000 units 40,000 units

Variable costs $164,000 $156,000

Fixed costs $46,000 $48,000

What is the static-budget variance of revenues?

$6,000 favorable

$18,000 favorable

$4,000 unfavorable

$18,000 unfavorable

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Cost Accounting: The company sells items for 18 each and used a budgeted

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Cost Accounting: The company sells items for 18 each and used a budgeted

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