The sales-quantity variance results from a difference between ________.
A) the actual sales mix and the budgeted sales mix
B) the actual quantity of units sold and the budgeted quantity of unit sales in the static budget
C) actual contribution margin and the budgeted contribution margin
D) actual market size in units and the budgeted market size in units

Question

Quizplus · Accepted Answer

The sales-quantity variance results from a difference between the actual quantity of units sold and the budgeted quantity of unit sales in the static budget. The sales mix variance (A) results from a difference between the actual sales mix and the budgeted sales mix. The contribution margin variance (C) results from a difference between the actual contribution margin and the budgeted contribution margin. There is no such thing as actual market size in units and budgeted market size in units (D) in variance analysis.

The Sales-Quantity Variance Results from a Difference Between ________