18

Sales Price Variance, Sales Volume Variance, Overall Sales Variance Saginaw Company is a garden products wholesale firm. In December, Saginaw Company expects to sell 26,000 bags of vegetable fertilizer at an average price of $5.50 per bag. Actual results are 26,650 bags sold at an average price of $5.40 per bag. Required: 1. Calculate the sales price variance for December. 2. Calculate the sales volume variance for December. $ 3. Calculate the overall sales variance for December. $ 4. What if December sales were actually 25,800 bags? How would that affect the sales price variance? by $ The sales volume variance? $ x The overall sales variance