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Answer (B) is correct . The sales volume variance equals the difference between the flexible budget contribution margin for the actual volume and that included in the master budget. Its components are the sales quantity and sales mix variances. The sales quantity variance focuses on the firm’s aggregate results. It assumes a constant product mix and an average contribution margin for the composite unit. It equals the difference between actual and budgeted unit total sales, times the budgeted weighted-average UCM for the planned mix.

Answer (A) is incorrect because This equation defines the sales mix variance.
Answer (C) is incorrect because This equation defines the market size variance.
Answer (D) is incorrect because This equation defines the market share variance.