3) …

Sentra Inc.2) Sentra Inc. manufactures three types of graphic calculators: Super Deluxe, Deluxe and Regular.
The budgeted data for the last quarter are given below:
Selling price
Variable cost
Contribution
Sales volume in
per unit
margin per unit
units
Super Deluxe
$373
$181
$192
10,215
Deluxe
270
100
170
38,817
Regular
140
80
60
53,118
Actual operating data for the last quarter are given below:
Selling price
Variable cost
Contribution
Sales volume in
per unit
margin per unit
units
Super Deluxe
$370
$175
$195
12,360
Deluxe
280
96
184
42,230
Regular
110
76
34
48,410
Required:
a) Compute the actual and budgeted contribution margins in dollars for each product for the
last quarter.
b) Calculate the actual and budgeted sales mixes for the three products for the last quarter.
c) Calculate the total sales-volume, sales mix and sales quantity variances for the quarter. All
the variances are to be computed in terms of contribution margins.Cost Accounting