Rockland Heavy Industries has a sales division that focuses on power cranes. The sales division is a revenue center. Below is a partially completed performance report for the month of June. Rockland uses management by exception to investigate flexible budget variances. On which of the following variances would they focus first for investigation?

Question

Rockland Heavy Industries has a sales division that focuses on power cranes. The sales division is a revenue center. Below is a partially completed performance report for the month of June.  Rockland uses management by exception to investigate flexible budget variances. On which of the following variances would they focus first for investigation?

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The Answer of Rockland Heavy Industries has a sales division that focuses on power cranes. The sales division is a revenue center. Below is a partially completed performance report for the month of June.  Rockland uses management by exception to investigate flexible budget variances. On which of the following variances would they focus first for investigation?

Rockland Heavy Industries Has a Sales Division That Focuses on Power