Assume that actual sales results exceed the planned results for the second quarter. This favorable difference is greater than the unfavorable difference reported for the first quarter sales. Which of the following statements about the sales budget report on June 30 is true?

A. The year-to-date results will show a favorable difference.

B. The sales report is not useful if it shows a favorable and unfavorable difference for the two quarters.

C. The year-to-date results will show an unfavorable difference.

D. The difference for the first quarter can be ignored.

A. The year-to-date results will show a favorable difference

Explanation:

solution

Actual sale result in the second quarter Q2 exceed budget result  is as

(Q2 actual) - (Q2 budget) = positive    1

and  

unfavourable difference in Q1 first quarter is express as

(Q1 actual) - (Q1 budget) = negative    2

and

so here favourable difference in Q2  > unfavourable difference in Q1

and here

Q1 = lower negative

Q2 = higher positive

so here

net result in first half of year (Q1 and Q2) is

first half result = Q1 result + Q2 result     3

first half result = lower negative + higher positive

first half result = positive

so that here

the first half result (year to date) will be favourable difference

answer: penis

explanation: