Question Details

The market-share variance will be favorable 



1.	More insight into the sales-quantity variance can be gained by subdividing it into 
	a.	the sales-mix variance and the sales-volume variance.
	b.	the market-share variance and the market-size variance.
	c.	the flexible-budget variance and the sales-volume variance.
	d.	a cost hierarchy.

		

2.	The market-share variance results from a difference between the
	a.	actual market share and the budgeted market share.
	b.	actual contribution margin and the budgeted contribution margin.
	c.	budgeted contribution margin per composite unit for the actual mix and the budgeted contribution margin per composite unit for the budgeted mix.
	d.	actual market size in units and the budgeted market size in units.

		

3.	The market-share variance will be favorable when
	a.	the flexible-budget contribution margin is greater than the static-budget contribution margin.
	b.	the actual market share is greater than the budgeted market share.
	c.	actual market size in units is less than budgeted market size in units.
	d.	actual unit sales are less than budgeted unit sales.

		

4.	The market-share variance is MOST influenced by
	a.	economic downturns in the economy.
	b.	how well managers perform relative to their peers.
	c.	shifts in consumer preferences that are outside of the manager- control.
	d.	rates of inflation





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