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【简答题】
A company sells two products X and Y. Product X sells for $30 per unit and achieves a standard contribution of $12 per unit, which is 40% of the selling price. Product Y, a new product, sells for $80 per unit and achieves a standard contribution of just $10 per unit, which is 12.5% of the selling price. Budgeted sales are 5,000 units of X and 3,000 units of Y. However the sudden cancellation of an advertising campaign for Product Y has meant that sales for the product will be well below budget, and there has been some price discounting in an attempt to obtain sales for the product. Sales of X were in line with the budget. Which one of the following sales variances, if calculated, would you expect to show a favourable variance for the period? A. Sales mix variance B. Sales price variance C. Sales quantity variance D. Sales volume variance
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