Main Street Merchandising anticipated selling 24,000 units of a major product and paying sales commissions...

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Accounting

Main Street Merchandising anticipated selling 24,000 units of a major product and paying sales commissions of $5 per unit. Actual sales and sales commissions totaled 23,600 units and $120,360, respectively. If the company used a flexible budget for performance evaluations, Main Street would report a cost variance related to sales commission of:

A. 360 unfavorable

B. 360 favorable

C. 2360 unfavorable

D. 2360 favorable

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