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Answer (D) is correct . For a single-product company, the sales volume variance is the difference between the actual and budgeted sales quantities times the budgeted UCM. If the company sells two or more products, the difference between the actual and budgeted product mixes must be considered. In that case, the sales volume variance equals the difference between (1) actual total unit sales times the budgeted weighted-average UCM for the actual mix and (2) budgeted total unit sales times the budgeted weighted-average UCM for the planned mix.

Answer (A) is incorrect because Budgeted, not actual, UCM is used to calculate this variance.
Answer (B) is incorrect because The flexible budget volume is the actual volume, resulting in a zero variance.
Answer (C) is incorrect because Budgeted, not actual, UCM is used to calculate this variance.