Cardiff Sports sells footballs and shoulder pads. For 2013, company management budgeted the following:

At the end of 2013, management was told that actual sales of footballs were 21,000 units and the sales price variance was $ 63,000 unfavorable. Sales of shoulder pads generated $ 1,680,000 of revenue, with an unfavorable sales volume variance of $ 360,000.
a. Compute the budgeted sales volume for each product.
b. Compute the sales volume variance for footballs.
c. Compute the sales price variance for shoulder pads.
d. What conditions might have contributed to the revenuevariances?

Transcribed Image Text:

Footbals Shoulder Pads Sales revenue Unit sales price $1,200,000 $1,800,000 $60 $45