Cost Accounting notes
the static budget.
(Actual units of All Budgeted sales- Budgeted CM per Sales-quantity
products sold - budgeted mix % x unit = variance
units of all product sold) x
Wholesale (900000 -890000) units x 0.80 x 0.49 per unit = 3920 F
Retail (900000-890000) x 0.20 x 0.98 per unit = 1960 F
Total sales- 5880 F
quantity variance
Market-share and market-size variances - page 519.
Chapter 15 - allocation of support-department costs, common costs, and revenues.
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