Exam 16: Operational Performance Measurement: Further Analysis of Productivity and Sales

(Budgeted contribution margin per unit) x (units sold - units budgeted to be sold) x (budgeted sales mix of the product) equals:

In 2013, the partial operational productivity of Material A is:

In 2012, the partial financial productivity of direct labor is:

In 2013, the partial financial productivity of Material H is:

Which one of the following does not use the dollar amount of the input in assessing productivity?

What is ET's sales mix variance?

What is the firm's market size variance?

Which of the following is not a part of the sales mix variance equation?

An unfavorable sales mix variance arises for a product when the:

In early 2006, the new CEO of Hewlett-Packard (H-P), Mark Hurd, became aware of a number of customer complaints about the accessibility of sales support at the company. The complaints referred to a confusing management structure and lack of contact with sales support personnel from H-P. There were 17,000 people working in H-P sales, and customers, particularly the large corporate customers, were frustrated dealing with the complexity of the H-P sales system. Required: What would you propose to Mark Hurd, the CEO at H-P, regarding an overhaul of the sales support systems at H-P?

The sales quantity variance for Product X is:

The partial direct labor operational productivity ratio for 2012 is:

(Units sold - budgeted sales units) x (Budgeted contribution margin per unit) equals:

In 2013, the partial financial productivity of direct labor is:

What is the firm's total sales quantity variance?

The total productivity ratio in 2012 is:

The market share variance measures the effect of the difference in market shares on the firm's total contribution margin and:

Erwin Co. provided the following information for a selected production factor: The actual partial operational productivity ratio of the production factor is (round to two significant digits):

The total sales mix variance for both products is:

What is the firm's total sales mix variance?