Answer Happy

2.2 14:44 - Direct labour Fixed overheads 2.3 2.2.1 Sales quantity variance 2.2.2 Sales mix variance REQUIRED Use the information provided below to calculate the following: 2.2.3 Sales volume variance. Note: Each answer must indicate whether the variance is favourable or unfavourable. INFORMATION The following table shows the budgeted sales of Ashton Traders for September 2018: Selling price per unit R12 R18 R26 Product Gel Mel Zel Product Gel Mel Zel The actual sales for September 2018 were as follows: Sales 2.3.1 Direct labour rate variance (25 000 hours at R43. 15 per hour) 2.3.2 Direct labour efficiency variance QUESTION 3 = Sales units 2400 1 200 400 ||| units 2 080 1 160 360 In each of the following cases state TWO (2) possible reasons for an unfavourable variance: Selling price per unit R11.20 R19.60 R25.20 O %81 | ... ؟ 1078 750 360 400 (3 marks) (3 marks) (3 marks) Contribution margin per unit R4 R6 R10 Contribution margin per unit R3.20 R7.60 R9.20 (2 marks) (2 marks) (25 Marks)