How can the sales-quantity variance be decomposed further? (Select all that apply.)

A.

The sales-quantity variance can be decomposed into a market-size variance (which arises when the actual total market size in units is different from the budgeted market size in units).

B.

The sales-quantity variance can be decomposed into a sales-mix variance (which arises when the actual number of units sold is different from budgeted units of all products to be sold).

C.

The sales-quantity variance can be decomposed into a direct materials mix variance (which arises when the actual cost of direct materials is different from budgeted cost of direct materials).

D.

The sales-quantity variance can be decomposed into a market share variance (which arises when the actual market share of a company is different from its budgeted market share).