Which of the following is not an element of a product's sales quantity variance?
A) Budgeted sales mix ratio for the product.
B) Budgeted contribution margin per unit of the product.
C) Difference in total units of all products between the actual units sold and the units budgeted to be sold.
D) Actual sales mix ratio.

Question

Quizplus · Accepted Answer

The actual sales mix ratio is not an element of the sales quantity variance. Sales quantity variance focuses on the difference in the number of units sold versus budgeted, not the mix of products sold.

Which of the Following Is Not an Element of a Product's