Customer relationship management (CRM) emphasizes the relationship of the customer to the salesperson

It is incurred when the cost of goods sold is greater than the net sales.

A. Cost B. Gross profit C. net loss D. Net Sales

If a company plans to sell 48,000 units of product but sells 60,000, the most appropriate comparison of the cost data associated with the sales will be by a budget based on

a) 60,000 units of activity. b) 54,000 units of activity. c) the original planned level of activity. d) 48,000 units of activity.