sales margin mix variance


sales margin mix variance
= sales mix profit variance
In standard costing, the adverse or favourable variance arising as a result of a difference between the actual mix of sales achieved and the standard mix of sales. It is the difference between the actual total sales volume based on the actual mix by product and the actual total sales volume based on the budgeted mix by product, valued at the standard margin per product.

Accounting dictionary. 2014.

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