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Calculate the sales mix variance, the sales quantity variance and the sales volume variance for each product and in total for the month of December 2019.
BCF forecasts a 25% market share of total 1kg blocks of chocolate sold in Otago in December 2019 in Springfield. Reliable industry sources indicate that the total number of 1kg blocks of chocolate sold for December 2019 in Otago was 12.5% higher than budgeted. Exhibit 1 Budgeted and actual data for December 2019 Budgeted Data Actual Data Mint Rich Dark Chill Cranberry Vintage Mint Chill Cranberry Vintage Rich Dark 1kg Blocks 7,200 4,800 4,000 10,800 3,600 7,200 Contribution Margin $18,000 $19,200 $20,000 $21,600 $10,800 $54,000
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