✔Sales Volume Variance = sales quantity variance + sales mix variance.
1️⃣ Sales Quantity Variance = (actual units – master budget units) × budgeted weighted average UCM for the planned mix.
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#varianceanalysis #CMA #costaccounting #productions #kpis #budgeting #sales
1️⃣ Sales Quantity Variance = (actual units – master budget units) × budgeted weighted average UCM for the planned mix.
..
#varianceanalysis #CMA #costaccounting #productions #kpis #budgeting #sales
2️⃣ Sales Mix Variance = actual units × (budgeted weighted average UCM for planned mix – budgeted weighted average UCM for actual mix).
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