Sales-mix variance
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Sales-mix variance is the difference between (1) budgeted contribution margin for the actual sales mix, and (2) budgeted contribution margin for the budgeted sales mix.
Definitions
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- Sales-mix variance. The difference between (1) budgeted contribution margin for the actual sales mix, and (2) budgeted contribution margin for the budgeted sales mix.
