Page 379 - F2 - MA Integrated Workbook STUDENT 2018-19
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Standard costing
Test your understanding 4
The following data relate to product R for the latest period.
Budgeted sales revenue $250,000
Standard selling price per unit $12.50
Standard contribution per unit $5.00
Actual sales volume (units) 19,500
Actual sales revenue $257,400
The sales variances for the period are:
Sales price variance $ A F
Sales volume contribution variance $ A F
Illustrations and further practice
Now try TYU questions 2 and 3 from Chapter 15.
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