The Carolina Products Company has completed the flexible budget analysis for the 2nd quarter, which is as given below. Actual Results Flexible Budget Variance Flexible Budget Sales Volume Variance Static Budget Units/Volume 12 comma 840 0 12 comma 840 840 F 12 comma 000 Sales Revenue $ 62 comma 800 $ 1 comma 230 U $ 64 comma 030 $ 4 comma 030 F $ 60 comma 000 Variable Expenses 27 comma 570 590 U 26 comma 980 $ 1 comma 700 U 25 comma 280 Contribution Margin $ 35 comma 230 $ 1 comma 820 U $ 37 comma 050 $ 2 comma 330 F $ 34 comma 720 Fixed Expenses 34 comma 230 180 U 34 comma 050 $ 0 34 comma 050 Operating Income/(loss) $ 1 comma 000 $ 2 comma 000 U $ 3 comma 000 $ 2 comma 330 F $ 670 Which of the following would be a correct interpretation of the sales volume variance for sales revenues?

A.

increase in fixed costs

B.

increase in sales volume

C.

increase in variable cost per unit

D.

increase in sales price per unit

Nell and kirby are in the process of negotiating their divorce agreement. what should be the tax consequences to nell and kirby if the following, considered individually, became part of the agreement? a. in consideration for her one-half interest in their personal residence, kirby will transfer to nell stock with a value of $200,000 and $50,000 of cash. kirby's cost of the stock was $150,000, and the value of the personal residence is $500,000. they purchased the residence three years ago for $300,000.nell's basis for the stock is $ xkirby's basis in the house is $ xb. nell will receive $1,000 per month for 120 months. if she dies before receiving all 120 payments, the remaining payments will be made to her estate.the payments (qualify, do not qualify) as alimony and are (included in, excluded from) nell's gross income as they are received.c. nell is to have custody of their 12-year-old son, bobby. she is to receive $1,200 per month until bobby (1) dies or (2) attains age 21 (whichever occurs first). after either of these events occurs, nell will receive only $300 per month for the remainder of her life.$ x per month is alimony that is (included in, excluded from) nell's gross income, and the remaining $ x per month is considered (child support, property settlement) and is (nontaxable, taxable) to nell.