928. If an actual result in static budget is $2500 and corresponding budgeted amount is $2200, then static budget variance will be

A. $3,000
B. $300
C. $4,700
D. $4,500
✅ The correct answer is option B.
Static budget variance = Static budget – Corresponding budgeted amount
= $2500 – $2200 = $300.

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