The actual contribution margin per unit will impact the following sales variance: a. Flexible-budget variance b. Market-size

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The actual contribution margin per unit will impact the following sales variance:

a. Flexible-budget variance

b. Market-size variance

c. Market-share variance.

d. Sales-quantity variance

Contribution Margin
Contribution margin is an important element of cost volume profit analysis that managers carry out to assess the maximum number of units that are required to be at the breakeven point. Contribution margin is the profit before fixed cost and taxes...
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Horngrens Cost Accounting A Managerial Emphasis

ISBN: 978-0134475585

16th edition

Authors: Srikant M. Datar, Madhav V. Rajan

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