Market Size Variance 813,019 minus 645,400 167,619 F
Market Share Variance 757,760 minus 813,019 -55,259 UF Sales Mix Variance 763,100 minus 757,760 5,340 F Sales Price Variance 775,100 minus 763,100 12,000 F Sales Cost Variance 717,100 minus 775,100 -58,000 UF
Total Difference 71700
Sales Price 12,000 Mkt Size Mkt Share Sales Mix
Cost -58,000 167,619 -55,259 5,340 Boston Cremery Inc Per MKT V.P Per Operation VP Per Fin Controller Favourable variances due to Uncontrollable Uncontrollable Marketing Market growth 167,620 F Market growth 167,620 F Sales Volume 117,700 F Delivery Systum change Prices 12,000 F Unfavourable variances due to Delivery 54000 129,700 F Marketing Mfg Lab -34400 19600 F 187,220 F Unfavourable variances due to Market Share 55,260 U Operations Mix 5,340 F Marketing Price Variance Margin Control 68,700 U Manufacturing 99,000 U Sales 12,000 F Market Share 55,260 U Delivery 54,000 F Manu Selling and Advert. 23,000 U Advertising 29,000 U Milk 57,300 U Mix 5,340 F Selling 6,000 F sugar 23,400 U 141,620 U Administration 10,000 F 68,700 U Operations Selling and Advert. 23,000 U Poor Dairy yield 31400 U 141,620 U Poor sugar yield 3100 U
Favourable Operations variance Poor quality Control
Flavoring 35300 Delivery 54,000 F Additive 16000 51300 F Admin 10,000 F others 9300 F Others 18,300 U -26100 F 45,700 F
Net 71,700 F Net 71,700 F Net 71,700 F
Marketing Good Marketing Poor Marketing Poor Operations Poor Operations Good Operations Poor Uncontrollable Good Poor quality Control