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Illustration 19 The budgeted and actual figures for the month of January in respect of sales are given below Budget Actual Product Quantity Price Value

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Illustration 19 The budgeted and actual figures for the month of January in respect of sales are given below Budget Actual Product Quantity Price Value Quantity Price Value A 600 Rs. 10 Rs. 6,000 Rs. 600 Rs. 8 Rs. 4,800 B 1,000 4 4,000 800 5 4,000 10,000 8,800 Calculate the Sales Variances, presuming that the products are not homogenous

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