******* If the budgeted selling price per unit is...

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Accounting

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If the budgeted selling price per unit is $50 and the budgeted variable cost per unit is $35, with budgeted fixed costs for the year of $60,000, and actual sales volume for the year is 80,000 units, falling 10,000 units short of the budgeted sales volume, and actual fixed costs were $58,000, what impact did the shortfall in volume have on profitability for the year?
If the budgeted selling price per unit is $48 and the budgeted variable cost per unit is $30, with budgeted fixed costs for the year of $50,000, and actual sales volume for the year is 70,000 units, falling 15,000 units short of the budgeted sales volume, and actual fixed costs were $54,000, what impact did the shortfall in volume have on profitability for the year?
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