Goodard Inc. planned to use $156 of material per unit but actually used $147 of material per unit, and planned to make 1,140 units but actually made 900 units. The sales−volume variance for materials is .

2700, favorable

Explanation:

To calculate the sales-volume variance for materials, we use the equation as follows;

Sales-volume variance for materials = (Actual Price - Standard Price)*Aqual Quantity

sales-volume variance for materials = (147-150)*900

sales-volume variance for materials = 2700 Favorable

answer a is correct answer

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.