The income data of Escano Company for the years 200B and 200A are follows:                200B                           200A                  Variance Sales       P276,000                   P204,000         P72,000 favorable COGS      151,800                       122,400        P29,400 unfavorable Gross Profit P124,200               P81,600             P42,600 favorable   If the sales price in 200B is approximately 20% higher than the sales price 200A, the P72,000 increase in sales  may be analyzed into:  P46,000 favorable P26,000 favorable The number of units increased (decreased) by 12.745%    The P29,400 increase in cost of sales may be analyzed into: Cost Price Variance Cost Volume Variance P15,600 unfavorable P13,800 favorable   The 200B cost price is higher (lower) than the 200A cost price by 10%

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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The income data of Escano Company for the years 200B and 200A are follows:
               200B                           200A                  Variance

Sales       P276,000                   P204,000         P72,000 favorable

COGS      151,800                       122,400        P29,400 unfavorable

Gross Profit P124,200               P81,600             P42,600 favorable

 

If the sales price in 200B is approximately 20% higher than the sales price 200A, the P72,000 increase in sales 
may be analyzed into: 

P46,000 favorable P26,000 favorable


The number of units increased (decreased) by

12.745% 

 

The P29,400 increase in cost of sales may be analyzed into:
Cost Price Variance Cost Volume Variance

P15,600 unfavorable P13,800 favorable

 

The 200B cost price is higher (lower) than the 200A cost price by
10%

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