By reducing the sales price from Rs. 80 per unit to Rs. 78 per unit, the sales manager has succeeded in selling 1000 units more of a product. Which of the following decisive conclusions can be drawn from this?
A. Sales price variance is unfavourable
B. Sales volume variance is favourable
C. Total sales variance is unfavourable
D. Sales activity variance is Rs. 80000 (favourable)
E. Sales price variance is Rs. 2000 (unfavourable)
Choose the correct answer from the options given below:
1
A, B and C Only
2
C, D and E Only
3
A, B and D Only
4
B, D and E Only