Sales Volume Variance
Formula
(Actual Units - Budgeted Units) × Budgeted CM/Unit
Interactive Calculator
| Component | Value |
|---|---|
| Actual Units Sold | |
| Budgeted Units | |
| Budgeted CM Per Unit | |
| Sales Volume Variance | — |
CategoryVariance Analysis
ComponentsSales Volume Variance; Actual Units Sold; Budgeted Units; Budgeted CM Per Unit
Example(10K - 9K) × $40 = $40K Favorable
External Links
- Variance (accounting) — Wikipedia