The following are relevant data for calculating sales variances for Lumber Co., which sells its sole product in two countries.
The following are relevant data for calculating sales variances for Lumber Co., which sells its sole product in
two countries.
John | Quincy | Total | |
Budgeted selling price per unit | $6.00 | $10.00 | NA |
Budgeted variable cost per unit | 3.00 | 7.50 | NA |
Budgeted contribution margin per unit | $3.00 | $ 2.50 | NA |
Budgeted unit sales | 300 | 200 | 500 |
Budgeted mix percentage | 60% | 40% | 100% |
Actual units sold | 260 | 260 | 520 |
Actual selling price per unit | $6.00 | $9.50 | NA |
The sales quantity variance for John and Quincy is
a) $156 U.
b) $30 F.
c) $56 F.
d) $100F.