Sales-quantity variance
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Sales-quantity variance is the difference between (1) budgeted contribution margin based on actual units sold of all products at the budgeted mix and (2) contribution margin in the static budget (which is based on the budgeted units of all products to be sold at the budgeted mix).
Definitions
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- Sales-quantity variance. The difference between (1) budgeted contribution margin based on actual units sold of all products at the budgeted mix and (2) contribution margin in the static budget (which is based on the budgeted units of all products to be sold at the budgeted mix).
