A. sales mix variance
B. sales volume variance
C. flexible budget variance
D. static budget variance
✅ The correct answer is option D.
In static budget, difference between corresponding budgeted amount and actual result is called static budget variance. Static budget variances are the differences between what a company or individual thought it would spend in its budget versus what it actually did.
In static budget, difference between corresponding budgeted amount and actual result is called static budget variance. Static budget variances are the differences between what a company or individual thought it would spend in its budget versus what it actually did.