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.
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$
selling price 120
dmaterial 1material per unit $20
d labour 6h@8per h 48
p overhead $ 24
standard contribution $28actual and budget activitu level in unit
budget sales
sales 25000 25600
production 25000 25600actual sales revenue
sales 3066880
dmaterial 598200
dlabour150000hr 1221000
variable production overhead 614000variance
total dmeterial variance 12800adverse
d labour rate vrce 21000adverse
dlsbour effiency variance 48000f
total variable production overhead 10000fhow to calculate sales volumevariance?
You must watch the free lectures because I go through the rules for calculating the sales volume variance in detail, and I cannot type out all the lectures here 🙂
You take the difference between the actual sales and the budget sales, and multiply by the standard contribution per unit.
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