Answer (C) is correct . The sales quantity variance in Gallia is $36 F {[(520 actual total units sold × .6 budgeted percentage) – 300 budgeted unit sales] × $3 budgeted UCM}. The sales quantity variance in Helvetica is $20 F {[(520 actual total units sold × .4 budgeted percentage) – 200 budgeted unit sales] × $2.50 budgeted UCM}. Thus, the multiple-country sales quantity variance is $56 F ($36 F + $20 F).
Answer (A) is incorrect because The sales mix variance in Gallia is $156 U.
Answer (B) is incorrect because The two-country sales volume variance is $30 F.
Answer (D) is incorrect because The combined sales price and sales volume variance is $100 F.
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The sales quantity variance for the two countries is
