Which of the following is the formula for the sales-quantity variance?
A) deducting budgeted contribution margin based on actual units at actual mix from budgeted contribution margin based on actual units sold at the actual mix
B) deducting budgeted contribution margin based on actual units at actual mix from budgeted contribution margin based on actual units sold at the budgeted mix
C) deducting budgeted contribution margin based on budgeted units at actual mix from budgeted contribution margin based on actual units sold at the budgeted mix
D) deducting budgeted contribution margin based on budgeted units at budgeted mix from budgeted contribution margin based on actual units sold at the budgeted mix

Question

Quizplus · Accepted Answer

The sales-quantity variance is calculated by subtracting the budgeted contribution margin based on budgeted units at budgeted mix from the budgeted contribution margin based on actual units sold at the budgeted mix. This variance measures the impact of the difference in the quantity of sales from the budgeted quantity.

Which of the Following Is the Formula for the Sales-Quantity