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Cost Management 6th Edition by Edward Blocher,David Stout ,Paul Juras,Gary Cokins
النسخة 6الرقم المعياري الدولي: 978-0078025532Cost Management 6th Edition by Edward Blocher,David Stout ,Paul Juras,Gary Cokins
النسخة 6الرقم المعياري الدولي: 978-0078025532 تمرين 23
Sales Variances; Year to Year Hathaway Products, Inc., produces an innovative lighting system used in restaurants and high-end retail stores to provide a pleasing, warm atmosphere. Hathaway produces two versions of the product, called Starlight and Moonlight. Sales management at Hathaway wants to complete a sales performance analysis and has collected the following information for 2012 and 2013.
Required
1. Calculate a flexible budget contribution income statement for 2013, showing the 2013 results, the 2012 results, and the flexible budget. Use Exhibit 16.15 as a guide.
2. Calculate the volume variances for each product based both on sales dollars and contribution margin.
3. Determine the sales volume variance, the sales mix variance, and the sales quantity variance for each product, based on contribution margin.
Reference:
Required
1. Calculate a flexible budget contribution income statement for 2013, showing the 2013 results, the 2012 results, and the flexible budget. Use Exhibit 16.15 as a guide.
2. Calculate the volume variances for each product based both on sales dollars and contribution margin.
3. Determine the sales volume variance, the sales mix variance, and the sales quantity variance for each product, based on contribution margin.
Reference:
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Sales variance is the technique of measu...
Cost Management 6th Edition by Edward Blocher,David Stout ,Paul Juras,Gary Cokins
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