The sales quantity variance is the same as the sales activity variance on a flexible budget performance report.

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The sales quantity variance and the sales activity variance are two different variances on a flexible budget performance report. The sales quantity variance measures the effect of the difference between actual sales quantity and budgeted sales quantity, while the sales activity variance measures the effect of the difference between actual sales activity (quantity and mix) and the budgeted sales activity (quantity and mix). Therefore, the formula for sales activity variance is Sales Quantity Variance + Sales Mix Variance.

The Sales Quantity Variance Is the Same as the Sales