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14-32 (Cont'd.)

3. Sales-volume variance:

= ×

PalmPro (11,000             12,500)       ×        $197 $   295,500 U

PalmCE (44,000             37,500)       ×        $171  1,111,500 F

PalmKid (55,000             50,000)       ×        $  84       420,000 F

Total sales-volume variance$1,236,000 F

Sales-mix variance:

= × ×

PalmPro= 110,000       ×   (0.10                  0.125)     ×      $197   $541,750 U

PalmCE= 110,000       ×   (0.40                  0.375)     ×      $171     470,250 F

PalmKid= 110,000       ×   (0.50                   0.50)      ×      $  84                0 F

Total sales-mix variance   $  71,500 U

Sales-quantity variance:

= × ×

PalmPro (110,000                100,000)     ×     0.125      ×       $197$   246,250 F

PalmCE (110,000                100,000      ×     0.375      ×       $171     641,250 F

PalmKid (110,000                100,000)     ×      0.50       ×       $  84     420,000 F

Total sales-quantity variance$1,307,500 F

14-39

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