The Trey Company Experienced a $100,000 Shortfall in Sales Revenues

Multiple Choice

The Trey Company experienced a $100,000 shortfall in sales revenues for the year.Top management is quite disturbed about this and has decided to use variance analysis in assigning the responsibility for the decline.Which of the following variances would be most within the control of the marketing department?

A) Sales mix.
B) Market share.
C) Sales quantity.
D) Industry volume.