The Sales-Mix Variance Will Be Unfavorable When Which of the Following

Multiple Choice

The sales-mix variance will be unfavorable when which of the following occurs?

A) the actual sales mix shifts toward the less profitable units
B) the contribution margin per composite unit for the actual mix is greater than the budgeted mix
C) the actual unit sales are less than the budgeted unit sales
D) the actual contribution margin is less than the static-budget contribution margin