If an actual result is 250000 and static budget amount is...

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If an actual result is $250000 and static budget amount is $150000, then static budget variance for operating income will be

A. $400,000

B. $500,000

C. $100,000

D. $600,000

Answer: Option C

Static budget amount = Actual result - Static budget variance
= $250000 - $150000 = $100,000.

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