.
Sales quantity variance
Sales mix variance
Sales price variance
Sales volume variance
1
2
3
4
Management
Cost accountancy
Customers
None
Five variance method
Four variance method
Three variance method
Two variance method
Labour
Labour efficiency variance
Labour mix variance
Labour cost variance
Not impacted
Negative
Favorable
Non-favorable
Labour usage variance
Labour quantity variance
Labour time variance
All of the above
Time lost due to unforseen conditions
Only one grade of labour is used
Both a and b
None of the above
Material yield variance
Material sub-usage variance
Time
All of the above
Revised quantity variance
Material revised usage
A and B
None of the above