Sales Price Variance
Sales Price Variance: The sales price variance reveals the difference in total revenue caused by charging a different selling price from the planned or standard price. The sales price variance is calculated as: Actual quantity sold * (actual selling price - planned selling price). In the example, the sales price variance was 6*($2-$3)= -$6 (U)nfavourable or minus $6, since the sales price was less than planned.
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