Question 9 When the mix of products sold shifts toward the high contribution margin product, the total: O Sales volume variance is favorable. O Market mix variance is favorable. O Sales price variance is favorable. O Sales mix variance is favorable O Sales mix variance is unfavorable Question 10 The sales-mix variance will be favorable when the contribution margin for actual sales mix is greater than for the budgeted mix O actual unit sales are more than budgeted unit sales the actual contribution margin is greater than the static-budget contribution margin the actual sales mix shifts toward the less profitable units Question 11 When target costing and target pricing are used together o target costs are generally higher than current costs o the target cost is the estimated long-run cost that enables a product or service to achieve a desired profit o the focus of target pricing is to undercut the competition the target cost is established first, then the target price