Chapter five measuring yield, mix and quantity effects learning Objectives

of revenues = results amount
First class $6 240 000
- $3 200 000
= $3040000 F
Business class
= $9600000
- $7 200 000
= $2 400 000 F
Economy class $10920000
- $14400000
= $3480000 U
Total
$1960000 F
Global Air has favorable variances for first class and business class and an unfavorable variance for economy class. More information about the €1 960 000 favorable total variance can be gained by examining the flexible-budget variance and the sales-volume variance.

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