What was the sales volume profit variance for February?
A、$900 (F)
B、$1,200 (F)
C、$900 (A)
D、$2,100 (A)
A、$900 (F)
B、$1,200 (F)
C、$900 (A)
D、$2,100 (A)
【参考答案及解析】
Budgeted sales volume per month =Budgeted material cost of sales /Standard material cost per unit=$2,300/$10=230 units Budgeted profit margin per unit=Budgeted monthly profit margin /Budgeted monthly sales volume=$6,900/230= $30 per unit Budgeted sales volume 230 units Actual sales volume 200 units Sales volume variance in units 30 units (A) Standard profit per unit x$30 Sales volume variance in $ $900(A)
Budgeted sales volume per month =Budgeted material cost of sales /Standard material cost per unit=$2,300/$10=230 units Budgeted profit margin per unit=Budgeted monthly profit margin /Budgeted monthly sales volume=$6,900/230= $30 per unit Budgeted sales volume 230 units Actual sales volume 200 units Sales volume variance in units 30 units (A) Standard profit per unit x$30 Sales volume variance in $ $900(A)