Answer (C) is correct . The sales volume variance in Gallia is $120 U [$3.00 budgeted UCM × (260 actual units sold – 300 budgeted unit sales)]. The sales volume variance in Helvetica is $150 F [$2.50 budgeted UCM × (260 actual units sold – 200 budgeted unit sales)]. Thus, the two-country sales volume variance is $30 F ($150 F – $120 U).
Answer (A) is incorrect because The two-country sales price variance is $130 U.
Answer (B) is incorrect because The sales volume variance for sales in Gallia is $120 U.
Answer (D) is incorrect because The sales volume variance for sales in Helvetica is $150 F.
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The sales volume variance for the two countries is
