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Chapter 15

Sales variances

3.1 Calculations

Sales price variance $
They did sell for (actual sales revenue) actual × actual X

Units sold should have (actual sales units × standard sales price per unit) Y
sold for actual × standard

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Sales price variance X – Y
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Sales volume variance
Actual sales volume X

Budgeted sales volume Y
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Sales volume variance (units) X – Y
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Standard contribution (MC) or standard profit (AC) per unit $
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Sales volume variance (X – Y) × $
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Illustrations and further practice
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Now try TYU question 2 from Chapter 15.

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