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sales mix variance

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › sales mix variance

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by John Moffat.
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  • April 22, 2019 at 3:24 pm #513748
    kingkongsajang
    Member
    • Topics: 95
    • Replies: 75
    • ☆☆

    Why is it always the same total but just a different mix from actual mix, and standard mix?

    Is it not possible that you could’ve just sold more of all 3 of the products – why does any changes in sales within the 3 products have to balance out, such that the net sales of units is the same?

    This is for example 4

    April 22, 2019 at 4:25 pm #513764
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54821
    • ☆☆☆☆☆

    I don’t understand what you are asking.

    For the mix variance we must use the same total because we are looking purely at the effect of changing the mix, not of changing the total sales.

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