Answer:
$44,000 Unfavourable
Explanation:
Given the above information, sales price variance is computed as
= (Actual sales price - Standard/Budgeted sales price) × Actual units sold
Actual sales price = $836,000/220 = $3,800
Standard sales price = $4,000
Actual units sold = 220
= ($3,800 - $4,000) × 220
= $44,000 Unfavourable
The above is unfavourable sales price variance because you can sell the copier at a higher price of $4,000 than the actual price of $3,800
