Santini Shoe Company had the following data for its Women's shoes and Men's shoes for the last quarter:
What is the Total Sales Quantity Variance for Santini Shoe Company for last quarter?
A) $884 favorable
B) $884 unfavorable
C) $23,888 favorable
D) $23,888 unfavorable

Question

Santini Shoe Company had the following data for its Women's shoes and Men's shoes for the last quarter:
 What is the Total Sales Quantity Variance for Santini Shoe Company for last quarter?
A) $884 favorable 
B) $884 unfavorable 
C) $23,888 favorable 
D) $23,888 unfavorable

Quizplus · Accepted Answer

Total Sales Quantity Variance = Sales Quantity Variance of Women's Shoes + Sales Quantity Variance of Men's Shoes = [(Actual volume of all products sold - Budgeted volume of all products sold) x Budgeted sales mix of Women's shoes x Budgeted Unit CM Women's] + [(Actual volume of all products sold - Budgeted volume of all products sold) x Budgeted sales mix of Men's shoes x Budgeted Unit CM Men's]; [{(1,800 + 1,400) - (1,500 + 1,200)} x {1,500/ (1,500 + 1,200)} x $30] + [{(1,800 + 1,400) - (1,500 + 1,200)} x {1,200/ (1,500 + 1,200)} x $70] = $8,334 + $15,554 = $23,888 favorable

Santini Shoe Company Had the Following Data for Its Women's