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Sales quantity variance

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Sales quantity variance

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by John Moffat.
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  • October 22, 2019 at 9:10 pm #550463
    naheedananji
    Member
    • Topics: 3
    • Replies: 1
    • ☆

    Hello sir,
    I’m facing a problem in solving this question
    Bloom limited was the subject of the following press story : yellow sells two types of squash ball, the type A and the type B . The standard contribution from the these balls is $4 and $5 respectively and the standard profit per ball is $1.50 and $2.40 respectively . The budget was to sell 5 type A balls for every 3 type B balls .
    Actual sales were up 20,000 at 240,000 balls with type A balls being 200,000 of that total. Yellow values it’s stock of balls at std marginal cost.
    What is the Favourable sales quantity variance

    I understand how the Actual sales at standard mix
    But i dont understand how to get the budgeted sales at standard mix

    Ur help will be highly appreciated
    Thanks

    October 23, 2019 at 6:53 am #550482
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54665
    • ☆☆☆☆☆

    The total actual sales were 240,000 balls. This was up 20,000, so the total budget sales must have been 220,000.

    The standard mix was 5A and 3 B for every 8 balls.

    Therefore the budget sales of A was 5/8 x 220,000 and for B was 3/8 x 220,000

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