Question

Budgeted Data Actual Data Mint Chill Cranberry Vintage Mint Chill Cranberry Vintage Rich Dark Rich Dark 1kg Blocks 7,200 4,800 4,000 10,800 3,600 7,200 Contribution Margin $18,000 $19,200 $20,000 $21,600 $10,800 $54,000 1 Required: (a) Calculate the sales mix variance, the sales quantity variance and the sales volume variance for each product and in total for the month of December 2019. (4 marks)

Answer 1

3. Grombeary Vintage 7200 x 1200 x 20000 (198004360047200 ) 4000) 7200 x 4800 7200+4800+4000 moo Х 4000 I 4000 x 4000 x 20000 (doo 44800141000 Lowo 7200X0.33 X 5 11880 729080.25x5, 4000 x0,25x5 9000 5000 2880 (f () Sales mix Variance Sales 4000CF) quashfly Variance 6880 ( ૯) Sales Volume Variano ,

Mint chill 36cox 3600 X 19200 48002 (60,800+3600 + 7200 3600x4800 19200 (720014800+ 4800) 4000 *19200 4800x 4800 (780074800 + you) * 3600X0.16 X 4 3600 x 0.3x4 4220 4800 x0.3 x 4 2304 5760 2016 CA Sales mix Vasiano 1440 CA quantiriy varanco 3456 (4) Sales Volume Xariana

Budgeled anels of all poderes Actidancts of All products Sold X Actual Salos Mx & Budgeted Contributos “ magn pee anet (09 Acid and of all products sold xBudgeted Sales MIX X Sold ² Budgeted sale MIX Х Budgereed Costuketas margin pee and x Budgeted Costabedan margin Pel und Sales max Variance Salos quanty Vernance Sales Volume Vallano. 1) Rick Dork 7200 x , X x 7200 x 10,800x 10800 x 10800 13000 18000 1200X7200 18000 (19800+3600 +Td00 T200 (7220044800+ 4000 (1200 148007 7200 Coco) 10800X0.5 x2.5 - 10800X0.45 725. 1200X0.45X2.5 13 500 also 8100 4050 CF Sale, mix Variano Sales quantity 13.500F) quantity Xariance 5400 (6) Sab Volume Variance,