Analysis of Variance - Favorable/(Unfavorable) Revenue Variances: Price Mix Volume Net revenue variances Variable-cost variances Material Labor

Variable overhead Net variable-cost variances Fixed-cost variances Selling expense Administrative expense Net fixed-cost variances Variance Selling Price Variances E 1000 0.13 0.15 -0.02 -20

-90 -18 -118 -226 210 80 -210 80 40 -10 30 -336 Unfavorable Variance

Actual volume (units) Actual price per unit Budget price per unit Actual over/(under) budget per unit Favorable/(unfavorable) price variance Mix Variance Product E F G H Total Volume Variance Product E F G H Total

Product F G 1000 4000 0.22 0.22 0.2 0.25 0.02 -0.03 20 -120

Budgeted Proportion 0.1 0.2 0.3 0.4

Budgeted Mix at Actual Volume 900 1800 2700 3600 9000

Budgeted Mix at Actual Volume 900 1800 2700 3600 9000

Budgeted Volume 1000 2000 3000 4000 10000

Difference -100 -200 -300 -400 -1000

Variable Cost Variances Product E (1000) F (1000) G (4000) H (3000) 40 50 240 240 Total 570 Actual 360

Material

Labor Overhead (variable) Total Fixed-Cost Variances Selling expense Administrative expense Total

20 20 80

20 30 100

120 120 480

120 150 510

280 320 1170

200 530 1090

Actual 290 110 400

Budget Variances 250 40 120 -10 370 30

Unfavorable Variance

H 3000 0.31 0.3 0.01 30

Total

-90

Actual Sales 1000 1000 4000 3000 9000

Difference -100 800 -1300 600 0

Unit Contribution 0.07 0.1 0.13 0.13 0.43

Variance -7 80 -169 78 -18

Unit Contribution 0.07 0.1 0.13 0.13 0.43

Volume Variance -7 -20 -39 -52 -118

Variance 210

80 -210 80