The sales quantity variance is calculated by holding constant which of the following?
A) The budgeted sales mix percentages.
B) The actual sales mix percentages.
C) The budgeted contribution margin per unit.
D) Both the budgeted sales mix percentages and the budgeted contribution margin per unit.

Question

Quizplus · Accepted Answer

The sales quantity variance is calculated by holding constant both the budgeted sales mix percentages and the budgeted contribution margin per unit. This variance measures the effect on expected profits of a difference between actual and budgeted sales volume, assuming the sales mix and contribution margin per unit remain as budgeted.

The Sales Quantity Variance Is Calculated by Holding Constant Which