Which department listed below would most likely be responsible for a "sales volume variance"?

Name: Which department listed below would most likely be responsible for a "sales volume variance"?
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Question

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Sales volume variance is a measure of the difference between actual sales revenue and budgeted sales revenue, which falls under the responsibility of the Marketing department. They would be accountable for meeting sales goals and analyzing the difference between actual and budgeted sales volumes.

Which Department Listed Below Would Most Likely Be Responsible for a "Sales