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Commerce · Q520

Costing

Graduate and Post Graduate · Commerce · question 520

Q520

If an actual selling price is 400, an actual result is 250 and an actual units sold are 500, then selling price variance will be

A.
$45,000
B.
$55,000
C.
$75,000
Answer
D.
$65,000

Answer: Option C

Solution

Answer: Option C
Solution:
Selling price variance is calculated using the formula:

Selling Price Variance = (Actual Selling Price - Actual Result) x Actual Units Sold

Given:

Actual Selling Price = $400

Actual Result = $250

Actual Units Sold = 500

Substituting the values:

Selling Price Variance = (250) x 500

Selling Price Variance = $150 x 500

Selling Price Variance = $75,000

Therefore, the selling price variance will be $75,000.