State whether the normal balance of each of the following accounts is a debit or credit.

The Maine Oyster Company completed the flexible budget analysis for the second quarter, which is given below

Actual Results Flexible Budget Variance Flexible Budget Sales Volume Variance Static Budget Units 12,820 0 12,820 820 F 12,000 Sales Revenue $62,740 $1,300 U $64,040 $3,950 F $60,090 Variable Costs 27,540 620 U 26,920 $1,620 U 25,300 Contribution Margin $35,200 $1,920 U $37,120 $2,330 F $34,790 Fixed Costs 34,240 230 U 34,010 $0 34,010 Operating Income/(Loss) $960 $2,150 U $3,110 $2,330 F $780 Which of the following statements would be a correct analysis of the flexible budget variance for sales revenue? A) decrease in sales price per unit B) increase in variable cost per unit C) increase in sales volume D) increase in fixed costs

Which of the following is a conventional consumer marketing channel?

A) producer to business distributor to end consumer B) producer to wholesaler to retailer to end consumer C) producer to end consumer to business customer D) producer to retailer E) producer to business distributor to business customer