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14-34(Cont’d.)

A summary of the variances is:

          Sales-Volume Variance

Chocolate chip$25,200 F

Oatmeal raisin16,100 U

Coconut1,040 U

White chocolate24,600 F

Macadamia nut  20,460 F

All cookies$53,120 F

Sales-Mix Variance

Chocolate chip$  7,200 F

Oatmeal raisin27,600 U

Coconut6,240 U

White chocolate21,600 F

Macadamia nut11,160 F

All cookies$  6,120 F

Sales-Quantity Variance

Chocolate chip$18,000 F

Oatmeal raisin11,500 F

Coconut5,200 F

White chocolate3,000 F

Macadamia nut9,300 F

All cookies$47,000 F

4.Debbie's Delight shows a favorable sales-quantity variance because it sold more cookies in total than was budgeted.  Together with the higher quantities, Debbie's also sold more of the high-contribution margin white chocolate and macadamia nut cookies relative to the budgeted mix––hence, Debbie's also showed a favorable total sales-mix variance.

14-45

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