Answer:
No
Explanation:
This does not violate the expenditure = output identity because this idenity says that goods-in-stock /unsold goods produced and ready for sale but not yet sold (inventory) are also a part of output, which if sold in the next accounting period, would still be calculated as sale in the current period, since it is the sale of output produced in the current year.
Invoice price consigning items aims to achieve the following goal: Cost effective pricing with bonus of cost for storage and transport or handling on the immediate purchaser or the end-user. Maximizing the profit with the new sale price for old stock and thereby have a fresh inventory in the seller's warehouse which normally fetch or attract customers in general.
Answer:
D. flexible budget variance for variable costs
