Surf N Waves planned to sell 27,000 surfboards, however the actual number sold totalled 23,000.Which one of the following provides the best comparison of the cost data associated with the sales?

Question

Quizplus · Accepted Answer

A budget based on the original planned level of activity (A) would not be relevant as it does not reflect the actual sales activity. A budget of 27,000 units of activity (B) would be too high and not reflective of the actual sales activity. The master budget level of activity (D) would also not be relevant as it is an overall budget and not specific to the sales activity. Therefore, a budget of 23,000 units of activity (C) would provide the most accurate comparison of the cost data associated with the sales as it reflects the actual sales activity.

Surf N Waves Planned to Sell 27,000 Surfboards, However the Actual