Okay, let me see here... The sales volume profit variance is $37,200 adverse. Wow, I really need to brush up on my budgetary control report reading skills!
Wait, is this a trick question? I thought the sales volume profit variance was supposed to be favorable, not adverse. Hmm, I better double-check my work.
But the sales volume profit variance is calculated by multiplying the actual sales volume by the difference between the actual profit per unit and the budgeted profit per unit. So, I still think it's B.
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