单项选择题

The following data relates to one of a company's products.Selling price per unit is 12.00. Fixed costs per unit is 6.00. Budgeted sales for control period 7 were 2,400 units, but actual sales were 2,550 units. The revenue earned from these sales was $67,320. Profit reconciliation statements are drawn up using marginal costing principles. What sales price and volume variances would be included in such a statement for period 7?

A.900 (F)
B.2,250 (F)
C.2,250 (A)
D.2,250 (F)
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