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Sales Usage variance is sub-divided into a Planning & Operational variance.
(1) Market Size variance is calculated as:
(Standard Sales – Revised Standard Sales) x Profit/unit
[It is actually same as Sales Usage Planning variance]
(2) Market Share variance is calculated as:
(Revised Standard Sales – Actual Sales) x Profit/unit
[It is actually same as Sales Usage Operational variance]
Is it all true?
Yes, except it is not called the sales usage variance, but is called the sales volume variance.