Page 140 - P1 Integrated Workbook STUDENT 2018
P. 140
Chapter 8
3.2 Calculations
Mix variance
Product Actual Actual Difference Contribution Variance
sales quantity in /unit
quantity budgeted mix
AAA X X X X X
BBB X X X X X
X X X
Quantity variance
Product Budgeted Actual Difference Contribution Variance
quantity quantity in /unit
budgeted mix
AAA X X X X X
BBB X X X X X
X X X
Illustrations and further practice
Now try the illustration on sales mix and quantity from Chapter 10.
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