273

1)
Share Variance (RSV -ASV)

40400 F

2)

MPPV -45600

190000

Sales 3400
4200
12320
240

20160

11088
13000

-1912

261)
1)
Home Electronics Co

T
Selling Price 120
DM 15
DL 35
Variable Overheads 18
Contribution 52
Limiting Factor 17.33333

2)

Materials 6B 9T 6000
Labour 6B 10T 6400

T 400
B 400

Contribution 35600
 262

b 0.001

60 a-0.001Q

250
a 310

21 310-0.002Q

0.002Q 289

Q 144500

144.5

165.5

273
4)

LROV (RSR-AR)*AHP

-159600 A

296)

Product L

b 0.05

100 a-0.05Q

50
150 a

150-0.05Q

0.1
45 150-0.1Q
0.1Q 105

Q 1050

52.5
P 97.5

320) Safe Soap Co 181512

SQ SP RAQ AQ
Lye 34000 10 33613.33 34080
Coconut oil 81600 4 80672 83232
Shea Butter 68000 3 67226.67 64200

340000 336133.3 3866.667 340800 -4666.667

326400 322688 3712 332928 -10240
204000 201680 2320 192600 9080

9898.667 F -5826.667

SPIKE CO

Sales Price Variance

-105600 A

Sales Volume Variance

-28000 A

Market Size Variance

-140000 A

Market Share Variance

112000 F

BLOCK CO
Commodities 3
Sales Price Planning Variance

-64000 A

Sales Price Operational Variances

33279.9999999999 F
Commodites 1

Sales Mix Variance

AQ RAQ BQ

29800 30642.86 9440 30000 -7200

30400 28600 -7560 28000 -2520
25600 26557.14 11485.71 26000 -6685.714

85800 -13365.71 A 16405.71

OAR 4

6000
16800
20800

43600
A
11.2
4.2 2.4 30.8
12 3.2 29.6