________ defense is an aggressive maneuver where the firm attacks first, perhaps with guerrilla action across the market and keeps everyone off balance
A) Position
B) Flank
C) Contraction
D) Preemptive
E) Lateral
D
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Cardoza Construction Materials Company has a sales office that sells concrete culvert pipes to property developers
The sales office is a revenue center and prepares a monthly responsibility report. The following information is provided. Revenue Center Responsibility Report Product Type Actual Sales Revenue Flexible Budget Variance U/F Flexible Budget Sales Volume Variance U/F Static Budget 40 inch $31,500 $30,750 $40,600 36 inch long 40,150 42,100 33,000 36 inch short 36,100 33,200 31,000 32 inch 19,100 20,300 28,450 What is the sales volume variance for the 36-inch long pipe? A) $1,950 U B) $9,100 F C) $9,850 U D) $750 F