Why is the flexible-budget variance for revenues referred to as the selling-price variance?

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The flexible-budget variance for revenues, which compares the actual revenue with the revenue that would have been earned based on the flexible budget, is also referred to as the selling-price variance because it captures the impact of the difference between the actual selling price and the budgeted selling price. This variance is particularly important for businesses that face competitive pressures and need to adjust their prices frequently.

Why Is the Flexible-Budget Variance for Revenues Referred to as the Selling-Price