Answer (B) is correct . The sales mix variance in Gallia is $156 U {[260 actual units sold – (520 actual total units sold × .6 budgeted percentage)] × $3 budgeted UCM}. The sales mix variance in Helvetica is $130 F {[260 actual units sold – (520 actual total units sold × .4 budgeted percentage)] × $2.50 budgeted UCM}. Thus, the multiple-country sales mix variance is $26 U ($156 U – $130 F).
Answer (A) is incorrect because The sales mix variance in Gallia is $156 U.
Answer (C) is incorrect because The two-country sales quantity variance is $56 F.
Answer (D) is incorrect because The sales volume variance in Helvetica is $150 F.
|
