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
Answer: B