Plan revenu = 3000 Plan costs = 2000Actual revenue = 1200 Actual costs = 1000

Plan revenu = 3000 Plan costs = 2000Actual revenue = 1200 Actual costs = 1000
A . Revenue = 1200; Cost of sales = 800; Reserve = 200
B . Revenue = 1200; Cost of sales = 800; WIP = 200
C . Revenue = 1200; Cost of sales = 1000; Reserve = 200
D . Revenue = 1200; Cost of sales = 1000; WIP = 200

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Answer: B