The sales-volume variance is sometimes due to:

Question

BlackTom AI · Accepted Answer

Sales-volume variance measures the change in profit (or contribution) caused by the actual quantity of units sold differing from the budgeted quantity.

1. Relevant knowledge points and concepts
- Sales-volume variance = (Actual units sold − Budgeted units) × Budgeted contribution per unit. It isolates the impact of quantity (volume) differences, not price or production-efficiency issues.
- Causes of sales-volume variance are factors that change demand or the number of units sold: customer preferences, competitive actions, marketing effectiveness, product quality, seasonal shifts, or macroeconomic conditions.
- Other common variances: sales price variance (difference between actual and budgeted selling price), materials usage variance (difference in quantities of raw material used), and labor efficiency/time variance (unexpected changes in manufacturing labor time).

2. Step-by-step reasoning
- Determine what each answer option relates to:
  a. “Difference between selling price and budgeted selling price” pertains to sales price variance, not sales-volume variance.
  b. “Quality problems leading to customer dissatisfaction” affects customer demand and therefore units sold—directly affects sales volume.
  c. “Unexpected increase in manufacturing labor time” affects production efficiency or labor variance, not the number of units sold.
  d. “Unexpected increase in the use of quantities of inputs of raw material” is a materials usage/efficiency variance, not a sales-volume variance.

3. Intermediate steps / calculations
- No numeric calculation is required here. Conceptually, if quality problems reduce actual units sold (Actual units < Budgeted units), the sales-volume variance will be adverse by (Budgeted contribution × units lost).

4. Why the correct answer is correct
- Quality problems reduce customer satisfaction and demand, lowering actual sales volume. Because sales-volume variance measures the effect of units sold differing from budget, quality-related drops in demand are a direct cause.

5. Why the other options are incorrect
- Option 1: describes sales price variance.
- Option 3: describes a labor efficiency or time variance affecting production costs.
- Option 4: describes a materials usage or efficiency variance.

6. Conclusion
- Therefore, the correct choice is “quality problems leading to customer dissatisfaction,” which matches the provided answer.

The sales-volume variance is sometimes due to:单项选择题

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