(Budgeted Sales Mix − Actual Sales Mix) × (Total Quantity

question 28

Multiple Choice

(Budgeted sales mix − actual sales mix) × (total quantity sold) × (budgeted contribution margin per unit of the product) equals:

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

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Definitions:

Return On Investment

A performance measure used to evaluate the efficiency or profitability of an investment, calculated by dividing the benefit (return) of an investment by the cost of the investment.

Training Program

A structured plan of activities and instructions designed to achieve specific learning goals and improve participants' skills and knowledge.

Corporate Learning Philosophy

An organization’s approach and attitude towards employee development, emphasizing the importance of continuous learning and skill enhancement.

TELUS

A Canadian telecommunications company known for providing a range of telecommunications products and services including internet access, voice, entertainment, healthcare, video, and IPTV television.