Reynolds Construction Materials Company has a sales office that sells concrete culvert pipes to property developers. The sales office is a revenue center and prepares a monthly responsibility report....




Reynolds Construction Materials Company has a sales office that sells concrete culvert pipes to property developers. The sales office is a revenue center and prepares a monthly responsibility report. The following information is provided.




























































Revenue Center Responsibility Report


Product

Type


Actual

Sales

Revenue


Flexible

Budget

Variance


​U/F


Flexible

Budget


Sales

Volume

Variance


​U/F


Static

Budget


40 inch


​$31,700






​$30,500






​$40,000


36 inch long


​40,200






​42,200






​33,100


36 inch short


​36,000






​33,000






​31,100


32 inch


​19,100






​20,300






​28,000




What is the flexible budget variance for the
40−inch

​pipe?















A.


​$1,200 U






B.


​$1,200 F






C.


​$9,500 U






D.


​$9,500 F








Jun 10, 2022
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