Question：Which of the following would help to explain an adverse sales volume variance?
A. Discounts given to customers were higher than standard to encourage increased trade sales volume.
B. A higher than standard sales price led to a fall in the number of units sold.
C. Production shortfalls limited the volume of sales that could be made in the period.
D. The number of units sold was the same as the budget, but there was a change in the sales mix to include a greater proportion of lower margin products.
The correct answers are:A higher than standard sales price led to a fall in the number of units sold; Production shortfalls limited the volume of sales that could be made in the period.
The incorrect answers is: Discounts given to customers were higher than standard to encourage increased sales volume; and The number of units sold was the same as the budget, but there was a change in the sales mix to include a greater proportion of lower margin products.
Giving discounts would not explain an adverse sales volume variance because volumes would increase. An adverse selling price variance could occur, however.
If the units sold overall were the same this would not be an adverse sales volume variance.
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