Paquindo Co

question 35

Essay

Paquindo Co. has two products: X and Y. The firm had the following budget and operating results for the period just ended. The budgeted total industry sales for both products was 324,800 units and the actual industry sales was 350,000. Required:
(A) Calculate the contribution margin sales volume variance for Product X.
(B) Calculate the contribution margin sales volume variance for Product Y.
(C) Calculate the sales mix variance for Product X.
(D) Calculate the sales quantity variance for Product X.
(E) Calculate the sales mix variance for Product Y.
(F) Calculate the sales quantity variance for Product Y.
(G) Calculate the market share variance for both products.
(H) Calculate the market size variance for both products.

Understand the differences and purposes of alpha and beta testing in product development.

Identify sources of new product ideas and understand their importance in innovation.

Evaluate the benefits and drawbacks of test marketing versus launching based on experience or instinct.

Recognize the role and characteristics of innovators in the diffusion of innovations curve.

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Definitions:

Proposal

A plan or suggestion put forward for consideration or discussion by others, typically involving a detailed and structured document.

Group Services

Describes services provided to a group of individuals to meet shared needs or goals, often in a therapeutic, educational, or support setting.

Suicides

The act of intentionally causing one's own death, often as a result of despair, mental health conditions, or other factors.

Group Contracts

Agreements created by and for members of a team to define norms, roles, and expectations for group work.