Homework SourseO a 196 O b 102 O d 50 SolutionSales price variance Actual
O a 196 O b 102 O d 50 
Solution
Sales price variance
= Actual Sales x Actual Selling price per unit – Actual sales x Planned selling price per unit
= 1,020 x $6.90 – 1,020 x $7
= $102 Adverse
The variance is adverse as the actual selling price is less than the standard selling price
So, as per above calculations, option b is the correct option
