(Budgeted Contribution Margin Per Unit) × (Units Sold − Units

question 112

Multiple Choice

(Budgeted contribution margin per unit) × (units sold − units budgeted to be sold) × (budgeted sales mix of the product) equals:

• A) Sales efficiency variance.
• B) Sales quantity variance.
• C) Sales price variance.
• D) Sales mix variance.
• E) Sales volume variance.

---

Definitions:

Nominal Group

A structured form of brainstorming that involves individuals generating ideas independently before sharing them with the group to prioritize or make decisions.

Cooperative Group

is a group of individuals who work together to achieve common goals or complete tasks.

Competitive Group

A group structured around achieving objectives in a manner that involves rivalry or competition among its members.

Withholder

An individual who deliberately chooses not to share information, emotions, or resources, often leading to communication barriers or relationship issues.