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The next year's budget for Trend, Inc., a multi-product company, is given below: Product A Product B Sales $ 1,898,000 $ 1,385,000 Variable costs 930,100

The next year's budget for Trend, Inc., a multi-product company, is given below:

Product A Product B Sales $ 1,898,000 $ 1,385,000 Variable costs 930,100 599,100 Fixed costs 508,000 508,000 Net income 459,900 277,900 Units 256,000 112,000

At the end of the year, the total fixed costs and the variable costs per unit were exactly as budgeted, but the following units per product line were sold. Trend, Inc. analyzes the effects its sales variances have on the profitability of the company.


Product Lines Units Sales A 261,230 $ 1,856,579 B 115,370 $ 1,495,010

What is the total sales price variance?

 

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