# 31 the sales volume variance for revenue is the a actual sales quantity in units div 4302788

31) The sales-volume variance for revenue is the

A) (actual sales quantity in units divided by budgeted individual product selling price per unit) times (budgeted sales quantity in units).

B) (budgeted contribution margin per unit) times (actual unit sales plus static budget unit sales).

C) (actual sales quantity in units plus budgeted sales quantity in units) divided by (budgeted individual product selling price per unit).

D) (budgeted sales quantity in units divided by budgeted individual selling price per unit) times (actual sales quantity in units).

E) (budgeted individual product selling price per unit) times (actual sales quantity in units less budgeted sales quantity in units).

32) A company sells two products: radios and speakers. The expected sales for radios were 1,500 units; 2,000 were sold. The budgeted selling price for radios was \$15.00; however, the actual selling price was \$13.00. The expected sales for speakers were 4,600 units; 5,000 were sold. The budgeted selling price for speakers was \$7.50; however, the actual selling price was \$9.00. Budgeted and actual variable costs were \$4.00 per unit for the radios and \$2.00 per unit for the speakers. What is the contribution margin sales-volume variance for the period?

A) \$2,200 unfavourable

B) \$2,200 favourable

C) \$4,500 favourable

D) \$7,700 favourable

E) \$7,700 unfavourable

33) The sales-quantity variance arises because

A) the mix of individual products actually sold differs from the budgeted mix.

B) the total quantity of units actually sold differs from the static budget.

C) the total quantity of units expected to be sold differs from the static budget.

D) the mix of budgeted products sold differs from the actual product mix.

E) the budgeted sales in units cannot be achieved unless the price is decreased

34) Which of the following actually calculates the sales-quantity variance?

A) (actual units of all products sold) times (actual sales mix percentage minus budgeted sales mix percentage) times (budgeted contribution margin per unit)

B) (actual sales quantity in units minus static-budget sales quantity in units) times (budgeted contribution margin per unit)

C) (actual units of all products sold minus budgeted units of all products sold) times (budgeted sales-mix percentage) times (budgeted contribution margin per unit)

D) (actual units of all products sold minus budgeted units of all products sold) times (budgeted sales-mix percentage) times (actual contribution margin per unit)

E) (actual units of all products sold) times (actual sales mix percentage minus budgeted sales mix percentage) times (actual contribution margin per unit)

35) Metal Cabinet Company manufactures two and four drawer filing cabinets. The actual units sold (5,000) equalled the expected units to be sold for both products. The four drawer cabinets constitute 66 percent of the budgeted sales mix. The selling price is \$30 for four drawer cabinets and \$15 for two drawer cabinets. What is the sales-quantity variance?

A) \$0

B) \$25,500

C) \$49,500

D) \$99,000

E) \$101,500

Use the information below to answer the following question(s).

Teddy Bear Company sold a total of 30,000 stuffed tigers and lions. During August the following information was gathered:

 Tigers Lions Actual selling price \$7.50 \$10.50 Budgeted selling price \$5.50 \$10.50 Actual sales mix 69% 31% Budgeted sales mix 75% 25% Actual variable costs \$5.00 \$6.50 Budgeted variable costs \$4.75 \$7.25 Budgeted unit sales 30,000 10,000

36) What is the total sales-mix variance?

A) \$21,600 favourable

B) \$13,750 favourable

C) \$13,750 unfavourable

D) \$4,500 unfavourable

E) \$4,500 favourable

37) What is the total sales-quantity variance?

A) \$21,600 favourable

B) \$13,750 favourable

C) \$13,750 unfavourable

D) \$4,500 favourable

E) \$4,500 unfavourable

38) What is the total sales-volume variance?

A) \$9,250 favourable

B) \$9,250 unfavourable

C) \$26,100 favourable

D) \$7,850 unfavourable

E) \$7,850 favourable

39) When the actual mix of products sold shifts in favour of the high-contribution-margin product,

A) the total sales-mix variance is unfavourable.

B) the total sales-mix variance is favourable.

C) the total sales-volume variance is unfavourable.

D) the total sales-volume variance is favourable.

E) the total sales volume is more favourable (or less unfavourable).

40) A company sells three different types of satellite dishes in Ontario, but sells only (type 1) in Alberta. Available data are that the budgeted sales mix percentage in Ontario is .35(type 1), and .25(type 2). The contribution margins per unit are \$200 (1), \$120 (2), and \$140(3).

Required:

Calculate the budgeted contribution margin per composite unit for the budgeted mix for Ontario and Alberta respectively.

A) \$156 and \$70

B) They are the same in both provinces.

C) \$156 and \$114

D) \$156 and \$200

E) \$114 and \$70

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Regards,

Cathy, CS.