Sales price variance= sty-(sty @ lysp) sales vol.

variance= (sty@lysp) -sly sty means sales this yr sly means sales last yr lysp means last yr selling price spv, sty higher = fav. Svv, sty@lysp higher = fav. Dun sa cpv, cty@ lycp higher = fav. Cvv, cly higher = fav.

Sales mix variance: (sty@lysp - cty@lycp) higher =fav. Final sales vv: (ave.gross profit last yr x # of units ths yr) higher= fav
Cost price variance= cty (cty @ lycp) cost vol.variance= (cty@ lycp) - cly cty means cost of sales this yr cly means cost of sales last yr lycp means last yr cost price Sales mix variance= [(sty@lysp) (cty@lycp)] less [(ave.gross profit last yr x # of units ths yr)] Final sales volume variance= [(ave.gross profit last yr x # of units ths yr)] less (gross profit last yr) Gp volume variance = (svv-cvv) gp price variance= (spv-cpv)

% change in sales price = spv/ sty@ lysp %change in cost price =cpv/cty@lycp