Final answer:
The sales volume variance can be calculated by subtracting the actual volume sold from the planned volume. With an actual volume of 10,000 units and a planned volume of 12,000 units, the variance is 2,000 units unfavorable.
Step-by-step explanation:
The question you've asked is regarding the calculation of the sales volume variance, which is a concept from managerial accounting and is used to measure the difference between the number of units sold and the number of units expected to be sold. In this scenario, the actual volume is 10,000 units and the planned volume is 12,000 units.
To calculate the sales volume variance in units, we subtract the actual volume from the planned volume:
Planned volume - Actual volume = Sales volume variance
12,000 units - 10,000 units = 2,000 units unfavorable
This indicates that there were 2,000 fewer units sold than planned, which is considered unfavorable from a sales performance standpoint.