Olga plc sells three products – A, B and C.

The following table shows the budget and actual results for these products:

A B C

Budget:

Sales (units) 200 100 100

Price (p.u.) $20 $25 $30

Cost (p.u.) $17 $21 $24

Actual:

Sales (units) 180 150 170

Price (p.u.) $22 $22 $26

Cost (p.u.) $16 $18 $25

Calculate the total sales margin variance, and analyse into the sales price variance; the sales mix variance; and the sales quantity variance.