Volume = Change in total volume x old product rate x old product mix% PRate = Change in product rate x new total volume x old product mix% 4 Mix E Change in product mix % x new total volume x new product rate 16 17 18 19 Product A 20 Product B 21 Product C 22 Product D 23 Total 24 Budget Price Actual Variance Due to: Units 150 $ 210.00 50 $ 180.00 150 $ 200.00 Sales S 31,500 9,000 30,000 10,500 81,000 Units 200 $ 200.00 600 $ 100.00 50 $ 150.00 300 $ 50.00 1150 $ 106.52 Price Sales $ Total $ Price Volume Mix Sum 40,000 60,000 7,500 15,000 122,500 150 S 70.00 500's 162.00 25 26 27 28 29 30 31