Page 408 - F2 - MA Integrated Workbook STUDENT 2018-19
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Chapter 15
Test your understanding 11
Budgeted contribution $43,900
Sales price –3,100
Sales volume contribution –1,100
Material price 1,986
Material usage 2,200
Labour rate –1,090
Labour efficiency –512
Variable overhead expenditure 1,216
Variable overhead efficiency –465
Actual contribution $43,035
400
