問答題

A company uses standard marginal costing. Last month, when all sales were at the standard selling price, the standard contribution from actual sales was $50,000 and the following variances arose: $ Total variable costs variance 3,500 Adverse Total fixed costs variance 1,000 Favourable Sales volume contribution variance 2,000 Favourable What was the actual contribution for last month?
A、$46,500
B、$47,500
C、$48,500
D、$49,500

答案: B
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