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Buy Best Inc. sells electronic equipment. Management decided early in the year t

ID: 2421424 • Letter: B

Question

Buy Best Inc. sells electronic equipment. Management decided early in the year to reduce the price of the speakers in order to increase sales volume. As a result, for the year ended December 31, the sales increased by $31,125 from the planned level of $1,057,875. The following information is available from the accounting records for the year ended December 31.

Actual Planned Increase or (Decrease) Sales $1,089,000 $1,057,875 $31,125 Number of units sold 36,300 32,550 3,750 Sales price $30.00 $32.50 $(2.50) Variable cost per unit $11.00 $11.00 0.00

Explanation / Answer

Sales price = ( planned price - actual price ) Actual qyt

                   = (32.50 - 30) 36,300

                  = 90,750(U)

Sales quantiry variance = (planned units - actual units)planned price

                                        = (32,550 - 36,300) 32.50

                                       = 121,875(F)

Sales price = ( planned price - actual price ) Actual qyt

                   = (32.50 - 30) 36,300

                  = 90,750(U)

Sales quantiry variance = (planned units - actual units)planned price

                                        = (32,550 - 36,300) 32.50

                                       = 121,875(F)

B) No since unit increased by 3750 * 11 = $41,250 variable cost whereas sale increased by $31,125