Market-Share Variance = $380,000 (U); Market-Size Variance = $250,000 (F);

question 135

Multiple Choice

Market-share variance = $380,000 (U) ; Market-size variance = $250,000 (F) ; Sales-mix variance = $640,000 (F) ; calculate the sales-quantity variance.

• A) $380,000 (F)
• B) $630,000 (F)
• C) $10,000 (F)
• D) $130,000 (U)

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Definitions:

Right-to-Work State

A U.S. state where laws prohibit union security agreements between companies and workers' unions, meaning employment cannot be conditioned on union membership or dues payment.

Retailing

The process of selling consumer goods or services to customers through multiple channels of distribution to earn a profit.

Strikes

A work stoppage caused by the mass refusal of employees to work, typically to protest against terms of employment or working conditions.

Collective Bargaining

The process by which workers, through their unions, negotiate contracts with their employers to determine their terms of employment.