Which of the Following Actually Calculates the Sales-Quantity Variance

question 164

Multiple Choice

Which of the following actually calculates the sales-quantity variance?

• A)(actual units of all products sold)times (actual sales mix percentage minus budgeted sales mix percentage)times (budgeted contribution margin per unit)
• B)(actual sales quantity in units minus static-budget sales quantity in units)times (budgeted contribution margin per unit)
• C)(actual units of all products sold minus budgeted units of all products sold)times (budgeted sales-mix percentage)times (budgeted contribution margin per unit)
• D)(actual units of all products sold minus budgeted units of all products sold)times (budgeted sales-mix percentage)times (actual contribution margin per unit)
• E)(actual units of all products sold)times (actual sales mix percentage minus budgeted sales mix percentage)times (actual contribution margin per unit)

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Definitions:

Kinesthesis

refers to the sense that detects body position, movement, and balance, primarily through receptors in the muscles and joints.

Olfaction

The sense of smell, a chemical sensing system for detecting and identifying scents in the environment.

Top-Down Processing

is an approach to understanding by starting with the larger concept or idea and working down to the details.

Bottom-Up Processing

A cognitive process where sensory analysis starts with the input from the environment and works up to the formation of perception and cognition.