Budget data for last month:

Product	Bottle budget	Price/bottle	Contribution/bottle	Contribution Total
W	3300	26	7.8	25740
G	13000	19	5.7	74100
V	7150	18	5.4	38610
	23450		5.9	138450

Actual data for last month:

Product	Bottles sold	Price/bottle
W	2970	23
G	13650	28
V	7007	20
	23627

Market data for last month:

Product	Budget market size (bottles)	Actual market size (bottles)
W	26400	25080
G	104000	110240
V	57200	56056
Total	187600	191376

Sales variance total calculation

The management accountant at the company has calculated the total sales variance as below, which you have determined is correct assuming actual variable costs are the same as budgeted.

Product	Budget Qty	Budget Contribution/bottle	Actual Qty	Actual Contribution	Total variance
W	3,300	7.8	2,970	4.8	-11,484
G	13,000	5.7	13,650	14.7	126,555
V	7,150	5.4	7,007	7.4	13,241.8
					128,312.8

Sales volume variance

Product	Actual Qty	Budget Qty	Std. contribution	Volume Variance
W
G
V
			Total

Sales mix variance

Round values in the "Act. Qty in Std Mix" and "Mix Variance" columns to the nearest whole number.

Product	Actual Qty	Act. Qty in Std Mix	Std. contribution	Mix Variance
W
G
V
			Total

Sales quantity variance

Round values in the "Act. Qty in Std Mix" and "Quantity Variance" columns to the nearest whole number.

Product	Act. Qty in Std Mix	Budget Qty	Std. contribution	Quantity Variance
W
G
V
			Total

Market size and market share variances

Market share numbers should be rounded to two decimals (e.g. 10.50) and the variances to the nearest whole number.

Market Size Variance

Budget Mkt Share % (two decimals)	Actual Market size (bottles)	Budget Market size (bottles)	Average contribution (given above)	Market Size Variance

Market Share Variance

Actual Mkt Share % (two decimals)	Budget Mkt Share % (two decimals)	Actual Market size (bottles)	Average contribution (given above)	Market Share Variance