Actual Sales w/

Budget Actual Budget Sales Actual Budgeted Mix

GIVEN Mix Sales Mix (AQ_BM)
Qt CM Total CM Quty CM Total CM
X 8,000 20 160000 6,000 21 126000 0.40 0.32 7600
Y 7,000 12 84000 7,000 10 70000 0.35 0.37 6650
Z 5,000 9 45000 6,000 9 54000 0.25 0.32 4750
Total 20,000 289000 19,000 250000 1.00 1.00 19000
Average Contribution Margin 14.45 13.16

1 Sales Margin Volume Variance (AQ-BQ)*BCM

AQ BQ BCM
6000 8000 20 -40,000
7000 7000 12 0
6000 5000 9 9,000
-31,000

2 Sales Margin Mix Variance (AQ- AQ_BM)*BCM

AQ AQ_BM BCM
6000 7600 20 -32000
7000 6650 12 4200
6000 4750 9 11250
-16,550

3 Sales Margin Quantity Variance (AQ_BM-BQ)*BCM

 AQ_BM BQ BCM
7600 8000 20 -8000
6650 7000 12 -4200
4750 5000 9 -2250
-14,450

4 Market Size Variance (AQIND - BQIND) * B% * BCM

Budget Qt Actual Qt
Firm 20,000 19,000
Industry size 76,000 78,000
Market share 26.32% 24%

Market Size variance 7,605

5 Market Share Variance (A% - B%) * AQIND * BCM

Market Share variance -22,055

 Budgeted Sales & Contribution Actual Sales &Contribution
Quty CM Total CM Quty CM
X 8000 20 160000 6000 21
Y 7000 12 84000 7000 10
Z 5000 9 45000 6000 9
Total 20000 289000 19000
Industry size 76000 78000
Average Contribution Margin 14.45

Industry size 76000 78000

les &Contribution
Total CM
126000
70000
54000
250000

13.16