Question：Which of the following situations is most likely to result in a favourable selling price variance?
A The sales director decided to change from the planned policy of market skimming pricing to one of market penetration pricing.
B Fewer customers than expected took advantage of the early payment discounts offered.
C Competitors charged lower prices than expected, therefore selling prices had to be reduced in order to compete effectively.
D Demand for the product was higher than expected and prices could be raised without adverse effects on sales volumes.
Raising prices in response to higher demand would result in a favourable selling price variance.
，我們將會及時處理。