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Which of the following is not a sales related variance?

market-size variance
sales-quantity variance
market-share variance direct
materials yield variance

User Andygavin
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1 Answer

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Final answer:

The direct materials yield variance is not a sales-related variance; it measures the efficiency of material usage during production, unlike sales, market-size, and market-share variances which are related to sales performance.

Step-by-step explanation:

The option that is not a sales-related variance is the direct materials yield variance. Sales variances such as market-size variance, sales-quantity variance, and market-share variance all relate to the sales performance and market conditions affecting the sales revenue of a company. On the other hand, the direct materials yield variance is associated with the production process, specifically measuring the efficiency of using materials in producing goods.

User Wellbin Huang
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