In addition the company expects to sell 400 ink pens with


A company manufacturing Pens , expects to sell 100 ball pens, with a contribution margin of $12 per unit, but the company actually sells only 80 units. In addition, the company expects to sell 400 ink pens, with the a contribution margin of $6, but the actual sales is 500 units. Calculate the sales mix variance. Show your calculations in steps.

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