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Budgeted Actual
W R W R
Selling price/unit $13.37 $14.10 $13.37
$14.10
Variable cost/unit $12.88 $13.12 $12.88
$13.17
CM/Unit $0.49 $0.98 $0.49 $0.93
Budgeted fixed costs are $160,500, and actual fixed costs are
$263,000.
Assume that the firm derived its total units sales budget from a
management estimate of a 25% market share and a total industry
sales forecast of 3,560,000 units. For February 2008, the actual
industry sales were 4,000,000 units.
W
= ($0.49 x 756,000) – ($0.49 x 712,000)
= $370,440 - $348,880 =
$21,560 F
R
= ($0.93 x 144,000 – ($0.98 x 178,000)
= $133,920 - $174,440 = $40,520 U
Total = $18,960 U
Flexible-budget variance
= Actual results – flexible budget
amount
W
= ($370,440) – ($0.49 x 756,000)
= $370,440 - $370,440 = -
R
= ($133,920) – ($0.98 x 144,000)
= $133,920 - $141,120 = $7,200 U
Total = $7,200 U
Sales-volume variance
= (Actual sales quantity in units - Static
budget quantity in units) x Budgeted
CM/unit
W
= (756,000 – 712,000) x $0.49 = 21,560
F
R
= (144,000 – 178,000) x $0.98 = $33,320 U
Total = $11,760 U
W 756000/900000 = 0.84
R 144000/900000 = 0.16
Budgeted sales mix:
W 712,000/890000 = 0.80
R = 0.20
Sales-mix variance:
W
900,000 x (0.84 – 0.80)x$0.49 = $17,640 F
R
900,000 x (0.16 – 0.20)x$0.98 = $35,280 U
Total = $17,640 U
Questions to ask:
• Is this sales-mix shift due to the initial
estimates being made without adequate
study?
• Is it because our competition could sell
the regular brand at a lower price?
Sales-quantity variance:
W
(900000 – 890000)x0.80x$0.49 = $3,920 F
R
(900000 – 890000)x0.20x$0.98 = $1,960 F
Total =$5,880 F
Market-share variance
= 4000000 x (0.225 – 0.25) x $0.588 = $58,800
U
Market-size variance
=[(Actual market size in units) – (Budgeted
market size in units)] x (Budgeted market
share) x (Budgeted CM per composite unit
for budgeted mix