The difference between actual sales volume and budgeted sales volume has nothing to do with the price and quantity variance.

Question

Quizplus · Accepted Answer

The difference between actual sales volume and budgeted sales volume is a part of volume variance, which is separate from price and quantity variances. The volume variance is calculated by subtracting the budgeted sales volume from the actual sales volume. Price and quantity variances are calculated based on the difference between actual and budgeted prices and quantities.

The Difference Between Actual Sales Volume and Budgeted Sales Volume