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The following data relate to the latest period.

The following data relate to the latest period.

A statement is to be prepared that reconciles the difference between the flexible budget profit and the actual profit.

Which TWO of the following will appear on this statement? (Choose two.)

A.

A favourable labour rate variance.

B.

A favourable sales volume contribution variance.

C.

An adverse sales price variance.

D.

An adverse labour efficiency variance.

E.

An adverse material price variance.

CIMA BA2 Summary

  • Vendor: CIMA
  • Product: BA2
  • Update on: Jul 29, 2025
  • Questions: 392
Price: $52.5  $149.99
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