Question 2

1. The difference between the budgeted contribution margin for the actual sales mix and the budgeted contribution margin for the budget sales mix.

   	a.	Sales-budget mix variance
   	b.	Contribution margin variance
   	c.	Sales-mix variance
   	d.	Composite unit

Question 3

1. In allocating support department costs using the single rate method, the method

   	a.	Does not distinguish between fixed and variable costs
   	b.	Partitions the cost of each support department into various pools
   	c.	Follows a four step method beginning with the computation of the overall gross-margin percentage
   	d.	Fixed costs are assigned based on budgeted fixed costs per hour and the budgeted number of hours for each department