Absorption Costing Reconciliation Statement
Absorption Costing Reconciliation Statement
Absorption Costing Reconciliation Statement
Sales variance
Sales price variance
x F or (A)
x F or (A)
X F or (A)
_____________
Total cost variance
A__
x F x (A)
__________
Actual Profit
__________
X
___
Budgeted contribution
Sales variances
Sales price variance
x F or (A)
x F or (A)
X F or (A)
Actual contribution
x F/ x (A)
X
X
F
_____________
Total cost variance
A__
x (F) x A
__________
Actual cost
__________
X
F
_____________
Total cost variance
A__
x (F) x A
__________
Actual cost
__________