Can someone explain to me why 160,000 and 180,000 are used as a revised sales volume? why is the 1.8m and 1.6m not used?
Thanks in advance
The 1.8m and 1.6m refer to the total market (i.e. the sales of everyone – Spike and all its competitors).
When Spike did the budget, they expected to have 10% of the total market (180,000 out of 1,800,000), and it Spike’s variances that we are calculating.
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