variable costs as a percentage of sales for craig, inc., are 69%, current sales are $600,000, and operating income is $80,000. what is the amount of fixed costs?

A U.S. business that provides on-site childcare facilities for employees is considered family-friendly. This approach is becoming increasingly popular in the modern workplace as employers recognize the importance of work-life balance for their employees.

By offering on-site childcare facilities, businesses can help working parents manage their schedules and reduce the stress associated with finding reliable childcare. In addition, having children nearby can improve the employee's overall well-being and increase productivity. Moreover, on-site childcare facilities can lead to a reduction in absenteeism, lateness, and employee turnover.

A family-friendly approach can be a valuable tool in attracting and retaining talent. It can also demonstrate a commitment to the health and happiness of employees and their families. Ultimately, businesses that offer on-site childcare facilities are sending a message that they understand the needs of their employees and are willing to invest in their personal and professional success.

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The effect of an increase in the money supply when starting from full employment depends on a number of factors.

Firstly, it is important to consider the cause of the increase in the money supply.

If the increase is due to an expansionary monetary policy, then it is likely to result in an increase in aggregate demand, as there is more money in circulation for consumers and businesses to spend.

This could lead to an increase in output and employment in the short run, as firms respond to the increased demand by producing more goods and services and hiring more workers to meet this demand.
However, in the long run, the effect of the increase in the money supply on output and employment is less clear.

If the increase in demand is not matched by an increase in the economy's capacity to produce goods and services, then it could lead to inflation, as firms raise prices to meet the increased demand.

In this case, the long-run effect of the increase in the money supply would be to reduce the purchasing power of the currency, which could have negative effects on the economy, such as reduced international competitiveness and reduced investment.

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The optimal ordering interval in days using a periodic review system is approximately 109.54 days.

To calculate the optimal ordering interval in days using a periodic review system, we need to use the formula:

T = √(2DS/H)

Where:
T = optimal ordering interval in days
D = annual demand
S = ordering cost per order
H = annual carrying cost as a percentage of item cost

Assuming 300 working days in a year, we can calculate the annual demand as follows:

D = demand per day x working days per year
D = 1 x 300
D = 300

Using the given values of S = $20 and H = 20%, we can calculate:

T = √(2 x 300 x 20 / 0.20)
T = √(12000)
T = 109.54 (rounded to two decimal places)

Therefore, the optimal ordering interval in days is approximately 109.54 days.

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Compatibility is not a characteristic important in influencing an innovation's rate of adoption. Compatibility refers to how well the innovation fits with the existing values, experiences, and needs of potential adopters.

Research has shown that even innovations that are not compatible with existing beliefs and practices can still be adopted if they offer significant advantages over existing options. Other factors that are more important in influencing adoption rates include relative advantage, complexity, trialability, observability, and social norms. Relative advantage refers to how much better the innovation is compared to existing options, while complexity refers to how difficult it is to understand and use. Trialability and observability refer to how easy it is to try out and see the benefits of the innovation. Finally, social norms refer to how much pressure there is to conform to the opinions and behaviors of others in one's social group. Understanding these factors can help innovators and marketers design and promote innovations that are more likely to be adopted by their target audience.

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A(n) financial statement is a summary of what a company has earned and spent over a given period. It includes information on revenues, expenses, assets, liabilities, and equity.

There are three main types of financial statements: the income statement, the balance sheet, and the cash flow statement. The income statement shows the company's revenues and expenses for a specific period, while the balance sheet presents a snapshot of the company's assets, liabilities, and equity at a particular point in time. The income statement, also known as a profit and loss statement, reports a company's revenues, expenses, and net income during a specific period of time.

This financial statement helps businesses and investors understand the company's financial performance, profitability, and cash flow generation. The income statement is divided into three main sections: revenues, expenses, and net income. To calculate net income, subtract the total expenses from the total revenues. The cash flow statement reports on the company's cash inflows and outflows during a given period. All three financial statements are essential for analyzing a company's financial performance and making informed investment decisions.

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The a product is considered desirable when it is able to evoke emotion and appreciation through the use of design elements such as image, identity, and brand design elements are used to evoke emotion and appreciation.  

the product is not only functional, but also visually appealing and able to create an emotional connection with its users. While interaction and ease of use are important factors in a product's desirability, the ability to create an emotional connection is often the key factor that makes a product desirable. The main answer is that when a product is desirable, it means that the image, identity, brand, and other  

A desirable product creates a strong emotional connection with its users, making them appreciate and value the product. This is achieved through well-crafted design elements such as branding, aesthetics, and visual identity. These elements work together to create a positive impression and make the product more appealing to the target audience.

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The answer to your question is that when a product is desirable, it means that the image, identity, brand, and other design elements are used to evoke emotion and appreciation.

This means that the product is not only functional and practical, but also visually appealing and attractive to consumers. The explanation behind this is that consumers are often drawn to products that make them feel good or that they can identify with, and a desirable product can do just that. By using design elements that appeal to the consumer's emotions and sense of identity, a product can become more than just a tool to achieve a goal - it can become something that people genuinely want to use and own.

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To find the futures price of a non-dividend-paying stock with a current spot price of $100, a maturity of 4 years, and a T-bill rate of 7%, you can use the following formula:

Futures Price = Spot Price × (1 + Risk-Free Rate) ^ Time to Maturity

Here, the Spot Price is $100, the Risk-Free Rate is 7% (0.07), and the Time to Maturity is 4 years. Now, plug in the values:

Futures Price = $100 × (1 + 0.07) ^ 4

First, calculate the value inside the parentheses:

1 + 0.07 = 1.07

Now, raise this value to the power of 4:

1.07 ^ 4 ≈ 1.3108

Finally, multiply the result by the Spot Price:

$100 × 1.3108 ≈ $131.08

So, the hypothetical futures contract on the non-dividend-paying stock with a current spot price of $100, a maturity of 4 years, and a T-bill rate of 7% should have a futures price of approximately $131.08.

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Portia is most likely a speculator who is willing to take on higher levels of risk in order to potentially earn greater profits.

Her decision to use futures contracts to buy lumber despite the potential for tariffs on Canadian lumber suggests that she is confident in her ability to manage the risks associated with futures trading. Portia has a high-risk tolerance, so she decides to use futures contracts to buy lumber in spite of the fact that the United States may be placing tariffs on Canadian lumber.

1. Analyzing the potential impact of tariffs on lumber prices.
2. Weighing the potential benefits of using futures contracts to lock in a price for lumber before tariffs are implemented.
3. Accepting the potential losses if tariffs are implemented and lumber prices increase significantly.
4. Believing that the potential gains from buying lumber through futures contracts outweigh the risks associated with potential tariffs.

In summary, Portia is most likely taking on a speculative position in the lumber market by using futures contracts, despite the risks associated with possible tariffs on Canadian lumber. She is willing to accept the risks involved due to her high-risk tolerance.

Portia is most likely __________.

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The expression for the total charge passed through the starter can be given by Q = I * t and the given expression Q = sin(θ) cos(φ) tan(ω) cotan(Ψ) suggests additional information about the system. Here option A is the correct answer.

The expression for the total charge passed through the starter can be given by the formula Q = I*t, where I is the electric current passing through the starter and t is the time for which the current flows.

However, the given question provides an expression for Q in terms of trigonometric functions, which suggests that some additional information about the system is available. Using the given expression Q = sin(θ) cos(φ) tan(ω) cotan(Ψ), we can say that the charge passed through the starter depends on four variables: θ, φ, ω, and Ψ. These variables could represent physical quantities such as the angle between the starter and the power source, the frequency of the electric current, or the resistance of the starter.

As for the amount of energy consumed by the starter, we cannot determine it solely from the given information. The formula for energy is E = P*t, where P is the power consumed by the starter. To calculate the power, we would need additional information such as the voltage and current passing through the starter, or the resistance of the starter. Once we have the power, we can multiply it by the time t to get the energy consumed.

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Complete question:

50% Part (9) Input an expression for the total charge passed through the starter Q 50% Part (b) How much energy did the starter consume? E; In J?

a) Q = sin(θ) cos(φ) tan(ω) cotan(Ψ)

b) Q = acos(θ) atano(φ) acotan(ω) sin(Ψ)

c) Q = cos(θ) sin(φ) acotan(ω) tanh(Ψ)

d) Q = sin(θ) cos(φ) cotanh(ω) atanh(Ψ)

The 3-sigma upper control limit for the meat packaging plant is 20.65 pounds.

Assuming that the data follows a normal distribution, we can use the formula for the Upper Control Limit (UCL) of a control chart:

UCL = mean + 3σ

where σ is the standard deviation of the process.

Given that the standard deviation of the packaging process is 0.2 and we have 3 sampling activities with 4 observations each, we can calculate the mean of the 12 observations as follows:

Mean = (sum of all observations) / (number of observations)

Mean = (20 + 20 + 20 + 20.1 + 20.2 + 19.8 + 19.9 + 20.1 + 20 + 20.2 + 20.1 + 20) / 12

Mean = 20.05

Now we can calculate the UCL:

UCL = mean + 3σ

UCL = 20.05 + 3(0.2)

UCL = 20.65

Therefore, the 3-sigma upper control limit for the meat packaging plant is 20.65 pounds.

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The company's cost of equity can be calculated using the dividend discount model (DDM) formula:

Cost of equity = (Dividend per share / Current stock price) + Dividend growth rate


Given:
Annual dividend (D1) = $4.15
Current stock price (P0) = $69.95
Dividend growth rate (g) = 3.35%

Using the DDM formula:

Cost of equity = (Dividend per share / Current stock price) + Dividend growth rate

= ($4.15 / $69.95) + 0.0335

= 0.0594 or 5.94%

Therefore, the company's cost of equity is 5.94%. This means that the company's investors require a return of at least 5.94% to compensate them for the risk of investing in the company's common stock.

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The task-oriented approach to job analysis involves focusing on the specific tasks and responsibilities required to perform a job successfully.

Out of the options given, the driver who can operate a forklift in small spaces, drive a cement-mixer, and handle explosive material exemplifies a task-oriented approach. This is because the job analysis is focused on the specific tasks and skills required to perform the job, rather than personal characteristics such as motivation, ambition, or love for children or animals. While these personal characteristics may be important in some jobs, they do not provide a clear understanding of the tasks and responsibilities required to perform the job. Understanding the specific tasks and responsibilities is crucial for effective job performance and developing good work habits. In conclusion, a task-oriented approach to job analysis is essential for understanding job requirements and developing good work habits, which can lead to better job performance and ultimately, more money.

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As a seller gains market power, they are able to influence the market and increase their pricing. This results in a decrease in the quantity demanded by consumers at any given price point.

As a result, the demand curve for the seller's product will shift to the left. Additionally, the slope of the demand curve will become steeper, indicating that consumers are less willing to buy the product as its price increases. Therefore, the correct answer to your question is "the curve shifts to the left and the slope of the curve becomes steeper."
The correct answer is the slope of the curve becomes less steep. As a seller gains market power, they can influence prices and face less competition. This leads to a decrease in price sensitivity, causing the demand curve to become less steep.

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When the Federal Reserve conducts expansionary monetary policy, there is an increase in the money supply. As a result, interest rates decrease and the quantity of money increases.

The quantity of investment demanded increases as a result of the Federal Reserve action. The change in investment leads to an increase in aggregate demand. The outcome of the expansionary policy is an increase in real GDP.

a. When the Federal Reserve conducts expansionary monetary policy, there is an increase in the money supply. As a result, interest rates decrease, and the quantity of money increases.

b. The quantity of investment demanded increases as a result of the Federal Reserve's action.

c. The change in investment leads to an increase in aggregate demand. The outcome of the expansionary policy is an increase in real GDP.

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A problem with monetary policy is that production is unstable in the short run, which requires the money supply growth to fluctuate, but in the long run, the price level is unstable, which requires the money supply growth to be stable.

The most important function of the Federal Reserve is conducting monetary policy.

Monetary policy refers to the actions taken by a central bank, such as the Federal Reserve in the United States, to control the money supply and interest rates in order to influence economic growth, inflation, and employment levels. However, implementing effective monetary policy is not without challenges.

One problem is the instability of production in the short run. Short-term economic fluctuations, such as changes in consumer spending or business investment, can lead to fluctuations in production levels. To stabilize the economy, the central bank may adjust the money supply to accommodate these changes, either by increasing or decreasing it.

On the other hand, in the long run, the price level becomes unstable. Over time, changes in the money supply can affect the general price level, leading to inflation or deflation. To maintain price stability in the long run, the central bank needs to ensure that the growth rate of the money supply is stable and consistent.

These two challenges present a dilemma for monetary policy. The short-run need to stabilize production requires the money supply growth to fluctuate, while the long-run need to maintain price stability requires the money supply growth to be stable. Central banks strive to strike a balance between these conflicting objectives through careful analysis, economic forecasts, and adjustments to interest rates and other monetary tools.

In summary, the challenge for monetary policy is to address the short-run instability of production while ensuring long-run price stability. Achieving both objectives simultaneously requires a delicate balancing act by central banks to foster economic growth, manage inflation, and promote stability in the financial system.

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" Multiple choice is not an element of an ethical corporate culture. The other options, setting a proper tone at the top, establishing strong internal controls, having an effective internal audit function, and having an effective external audit, are all important elements of an ethical corporate culture.
A. Setting a proper tone at the top
B. Establishing strong internal controls
C. Having an effective internal audit function
D. Having an effective external audit,
While external audits are important for financial reporting and compliance, they are not directly an element of an ethical corporate culture. The other options (A, B, and C) all contribute to establishing and maintaining an ethical corporate culture.

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Marketers use a tool called a brand positioning map to visually describe where brands are "located" in the minds of consumers. A brand positioning map is a grid that represents different aspects of a brand, such as its price, quality, and customer base, and compares it to other brands in the market.

The map is typically divided into four quadrants, with each quadrant representing a different position or attribute. For example, one quadrant may represent high quality and high price, while another quadrant may represent low quality and low price. Marketers can plot their brand on the map based on how it compares to other brands in terms of these attributes. The position of the brand on the map can help marketers identify potential opportunities for growth or differentiation in the market. Brand positioning maps can also help marketers understand how consumers perceive their brand compared to other brands in the market. By analyzing the positions of different brands on the map, marketers can identify gaps in the market that their brand could fill or areas where they may need to improve their positioning. Overall, brand positioning maps are a valuable tool for marketers looking to develop effective branding strategies and communicate their brand's unique value proposition to consumers.

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Accounting profit is a financial measure that is used to evaluate the financial performance of a business. It is calculated by subtracting explicit costs from total revenue.

Explicit costs are the actual expenses that a business incurs, such as salaries, rent, utilities, and supplies.

Implicit costs, on the other hand, are the opportunity costs of the resources used by a business, such as the foregone salary of the owner or the forgone interest that could have been earned on invested capital.
To calculate the accounting profit, a business must first determine its total revenue, which is the total amount of money that it earns from selling its goods or services.

This figure is then reduced by the explicit costs that are associated with running the business, such as salaries, rent, and utilities.

The resulting figure is the accounting profit, which reflects the actual financial performance of the business in terms of its revenue and expenses.
In conclusion, while implicit costs are an important consideration when evaluating the true cost of running a business, they are not included in the calculation of accounting profit.

Instead, accounting profit is calculated by subtracting explicit costs from total revenue, and it provides a useful measure of a business's financial performance in terms of revenue and expenses.

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Intergroup conflict often arises from increased group interdependence on the contrary it is typically reduced by increasing group interdependence, such as promoting collaboration and mutual understanding between groups Lastly, it is not accurate to say that intergroup conflict occurs among members of the same although such conflicts can fall.

Intergroup conflict refers to the tension and disputes that occur between different groups, rather than within a single group. It is often triggered by factors such as competition for resources, perceived threats, or differences in values and beliefs. In this context, increased group interdependence means that the groups are more reliant on each other to achieve their goals, which can lead to conflicts as the groups may perceive each other as obstacles or threats to their management .

As for the other choices, they do not accurately describe intergroup conflict It does not occur among members of the same group, as this would be intragroup conflict. It is not eliminated by increasing competition for resources, which could actually exacerbate the conflict. It does not occur between organizations and consumer groups, as this would be more accurately described as organizational or consumer conflict. It is not typically reduced by increasing group interdependence, as this can actually contribute to the conflict in some cases.

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The Answer is that a ban on trade, either on a single product or on any trade with a certain country, is called an embargo.

An embargo is a complete prohibition on trade with a particular country or on a particular product. It is a type of trade barrier that restricts the free flow of goods and services between nations.

embargo is a powerful tool used by governments to achieve specific economic or political goals. For example, a country may impose an embargo on another country as a way of punishing it for engaging in activities that are deemed harmful or threatening to national security. Embargoes can also be used to protect domestic industries by restricting imports from other countries.

In conclusion, an embargo is a type of trade barrier that can have significant economic and political consequences. While it can be an effective tool for achieving specific objectives, it can also have unintended consequences and can be a source of tension between nations.

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Scheduling overtime is a popular choice for getting projects back on schedule because it can increase productivity, accelerate completion times, and help companies meet project deadlines.

By having employees work additional hours, more work can be accomplished within a shorter period of time, allowing the project to catch up on lost time.

Overtime can also be a cost-effective solution, as it does not require hiring additional staff, which can be time-consuming and expensive.

Another reason why scheduling overtime is a popular choice is that it can help companies meet project deadlines and maintain their reputation for delivering quality work on time.

By completing projects on schedule, companies can avoid financial penalties for missing deadlines and maintain positive relationships with clients.

However, scheduling overtime does come with some potential drawbacks. Overworked employees may experience burnout, which can lead to decreased productivity, increased absenteeism, and even turnover.

Additionally, scheduling overtime can increase labor costs and may not be feasible for all projects or industries.

In summary, scheduling overtime is a popular choice for getting projects back on schedule because it can increase productivity, accelerate completion times, and help companies meet project deadlines.

However, it should be used cautiously and in moderation to avoid potential negative consequences such as employee burnout and increased costs.

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If firms are more optimistic that future profits will rise and remain strong for the next few years, then the most likely outcome is that a) investment spending will rise.

This is because optimistic firms tend to believe that they will achieve higher returns on their investments, which will ultimately lead to increased revenues and profits. As a result, they are more willing to commit resources to expand their operations, improve their products or services, and invest in new technologies.

This increase in investment spending can have positive effects on the overall economy, as it can lead to job creation, increased demand for goods and services, and higher levels of economic growth. It is essential to note that other factors can influence investment spending, such as interest rates, taxes, and government regulations. However, in the context of your question, optimism about future profits is a key driver for increased investment spending.

Therefore, the correct answer is a) investment spending will rise.

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The managerial accounting report that presents predicted amounts of the company's assets, liabilities, and equity as of the end of the budget period is called a projected balance sheet.

Projected balance sheets, or pro forma balance sheets, are the statements that show estimated changes to a company's financial status, including investments, other assets, liabilities and financing for equity. Company owners or accounting professionals perform projections to understand more about the business and anticipate income and expenses for a future period of time.

Projected balance sheets are important because they can facilitate strategic and effective planning for the business. Before company executives and owners can properly the form long-term plans they may have for the business, it's crucial that they understand more about the growth of the company, including how assets should grow, which debts the organization must acquire and the equity it holds for shareholders.

Through building a projected balance sheet, you're able to see the relevant financial details you need to plan accordingly, which can include hiring more employees, securing more investors, expanding operations or buying equipment that will improve productivity and lead to increased sales. Without a projected balance sheet, you may not be aware of what steps your business can take to reach its goal or be able to communicate why an individual or business should supply capital to the company.

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The nearest cent: Stock Price = PV + Terminal Value,Stock Price = $12.43 + $16.88,Stock Price = $29.31 (rounded to the nearest cent)

To calculate the stock's price today, we need to use the dividend discount model. First, we need to calculate the present value of the expected dividends over the next seven years. Assuming a 17% discount rate, we can use the formula:

PV = D1/(1+r) + D2/(1+r)^2 + ... + D7/(1+r)^7

Where PV is the present value, D is the expected dividend for each year, and r is the discount rate.

Using the provided dividends, we get:

PV = 1.30/(1+0.17) + 1.40/(1+0.17)^2 + 1.51/(1+0.17)^3 + 1.63/(1+0.17)^4 + 1.76/(1+0.17)^5 + 1.90/(1+0.17)^6 + 2.05/(1+0.17)^7
PV = $12.43

Next, we need to add the present value of the expected future dividend to the expected terminal value of the stock. Assuming a constant growth rate of 2% after year 7, we can use the formula:

Terminal Value = D8/(r-g)

Where D8 is the expected dividend in year 8, r is the discount rate, and g is the constant growth rate.

Using the provided information, we get:

Terminal Value = 2.05*(1+0.02)/(0.17-0.02)
Terminal Value = $16.88

Finally, we can calculate the stock's price today by adding the present value of the expected dividends and the expected terminal value, and rounding to the nearest cent:

Stock Price = PV + Terminal Value
Stock Price = $12.43 + $16.88
Stock Price = $29.31 (rounded to the nearest cent)

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The average inventory of C&A is $450,000.

The formula to calculate average inventory is (Cost of Goods Sold / Annual Turns). Using the information given, we can calculate the average inventory as follows:

Average Inventory = Cost of Goods Sold / Annual Turns

Average Inventory = $9,000,000 / 10

Average Inventory = $900,000 per year

However, this is the total inventory over the year. To calculate the average inventory, we need to divide this by 2 since we are looking for the average for the year.

Average Inventory = $900,000 / 2

Average Inventory = $450,000

Therefore, the average inventory of C&A is $450,000.

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The reporters who report news for a radio or television outlet are part of the broadcast media.

The term "media" refers to various means of communication used to disseminate information, such as television, radio, newspapers, and the internet. The broadcast media specifically refers to the dissemination of information through electronic channels such as radio and television.

Reporters who work for these outlets are responsible for researching, gathering, and presenting news stories to their audience. They may cover a wide range of topics, from politics and economics to entertainment and sports.

The broadcast media plays an important role in informing the public and shaping public opinion, and its influence can be significant in shaping people's perceptions and attitudes toward various issues.

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$1,761.20 will be withheld for Social Security during the specified time period.

It seems like you have a question related to calculating Social Security contributions based on an annual salary of $2,400,000 and a monthly salary of $200,000. Assuming the Social Security taxable wage base is $28,400, here's a concise answer:

The maximum amount of Social Security tax that can be withheld from an employee's salary is based on the taxable wage base. In this case, the wage base is $28,400. The current Social Security tax rate is 6.2% for employees.

To calculate the amount withheld for Social Security, simply multiply the taxable wage base by the tax rate:

$28,400 * 0.062 = $1,761.20

Therefore, $1,761.20 will be withheld for Social Security during the specified time period. Please note that the numbers provided in the question may contain errors or be incomplete, but this calculation is based on the information given.

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Answer: employers

Explanation:

have a great day

Employees should refer to the Material Safety Data Sheets (MSDS) for in-depth questions about the chemicals they are using. MSDS provide detailed information about the potential hazards, safe handling procedures, and emergency response measures for each chemical.

They also include information on the chemical's physical and chemical properties, as well as first aid measures in case of exposure or accidents. MSDS are an important resource for employees to understand the risks associated with the chemicals they work with and to ensure their safety and the safety of others. It is essential for employees to be familiar with the information in the MSDS before handling any chemicals and to follow the recommended safety measures to prevent accidents and protect their health.
The MSDS provides detailed information about the chemical, including its properties, hazards, protective measures, and safety precautions. In case of any uncertainties, employees can consult the MSDS to ensure they are using the chemicals safely and effectively.

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Critics of the monetarist theory, such as Keynesians, argue that both v and q are not stable and can fluctuate in the short term, which can undermine the effectiveness of monetary policy.

According to the monetarist theory, changes in the money supply directly affect the price level, and therefore, the rate of inflation. Monetarists argue that the velocity of money remains constant and predictable, which makes it easier for central banks to control inflation by adjusting the money supply. However, Keynesians argue that the velocity of money and the quantity of goods and services produced can change rapidly in response to changes in the economy.

For example, during a recession, the velocity of money tends to decrease as people hold onto their cash, which can limit the impact of monetary policy. In addition, changes in the quantity of goods and services produced can also affect the price level, making it more difficult for central banks to control inflation through the money supply alone. Therefore, Keynesians argue that fiscal policy (government spending and taxation) can also play a crucial role in stabilizing the economy.

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Total sales revenue variance = sales volume variance + sales price variance = $6,000 unfavorable + $4,200 unfavorable = $10,200 unfavorable. Therefore, it is $6,000 unfavorable.

To calculate the sales volume variance for sales revenue, we need to compare the actual sales volume with the budgeted sales volume.
Actual sales volume = 2,100 units
Budgeted sales volume = 2,000 units
Therefore, the sales volume variance is:
Actual sales volume - Budgeted sales volume = 2,100 - 2,000 = 100 units
Now, to calculate the sales revenue variance, we need to consider both the sales volume variance and the sales price variance.
Sales volume variance = 100 units x budgeted sales price of $60 = $6,000 unfavorable
Sales price variance = (actual sales price - budgeted sales price) x actual sales volume = ($58 - $60) x 2,100 = $4,200 unfavorable
Total sales revenue variance = sales volume variance + sales price variance = $6,000 unfavorable + $4,200 unfavorable = $10,200 unfavorable

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