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3.A company uses standard marginal costing. Last month when all sales were at the standard price, the standard contribution from actual sales was S50,000 and the following variances arose:
$
Total variable costs variance 3,500 Adv
Total fixed costs variance 1,000 Fav
Sales volume contribution variance 2,000 Fav
What was the actual contribution for last month?
$()
3. 答案：$46,500
Actual contribution = Actual sales revenue - Actual variable cost
The $50,000 already reflects actual sales revenue so there is no need to
adjust for the sales volume contribution variance. The total fixed cost
variance is not relevant to a calculation of contribution.
We do need to adjust the standard contribution to reflect the variable cost variance. Therefore:
Actual contribution = $46,500 (50,000 - 3,500)
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