31 the sales volume variance for revenue is the a actual sales quantity in units div 4302788
31) The salesvolume 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 salesvolume 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 salesquantity 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 salesquantity 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 staticbudget 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 salesmix percentage) times (budgeted contribution margin per unit)
D) (actual units of all products sold minus budgeted units of all products sold) times (budgeted salesmix 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 salesquantity 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 salesmix 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 salesquantity 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 salesvolume 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 highcontributionmargin product,
A) the total salesmix variance is unfavourable.
B) the total salesmix variance is favourable.
C) the total salesvolume variance is unfavourable.
D) the total salesvolume 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