A.

Budgeted sales volume

Produk
A B C Total
Estimated industry volume (units) 833 500 1667 3000
Budget Market Share 12% 20% 6% 10%
Budget Volume (units) 100 100 100 300
B. Actual market shares
Produk
A B C Total
Actual industry volume (units) 500 600 1000 2100
Actual Shares (units) 90 70 80 240
Actual' Market Share 18% 12% 8% 11%
C. Varian due to market share
Produk
A B C Total
Actual Sales 90 130 150 370
Budgeted shares at actual industry volume 60 120 60 240
difference 30 10 90 0
budgeted unit contribution 0.2 0.90 1.2 2.3
variance due to market share 6 9 108 0
D. Variance due to industry volume
Produk
A B C Total
Actual industry volume (units) 500 600 1000 2100
Budgeted industry volume 833 500 1667 3000
difference -333 100 -667 -900
Budgeted market share 12% 20% 6%
difference*budget market share -40 20 -40
unit contribution (budget) 0.2 0.9 1.2
Total -7.99 18 -48.02 -38.02
($000) Budgeted Actual Variance
Sales 2500 2160 -340
Cost of Sales 1620 1580 40
Gross Profit 880 580 -300
Selling Expense 250 290 -40
R&D Expense 300 250 50
Administrative expense 120 110 10
Total Expense 670 650 20
Net Profit before tax 210 -70 -280