BAR Variance Analysis · Updated November 2026
Sales Price, Volume, and Mix Variances: What Changed?
Revenue can miss budget because price, volume, or mix changed.
Price effect
Sales price variance isolates actual versus planned selling price.
Volume effect
Sales volume variance captures the effect of different total quantity.
Mix effect
Sales mix variance captures different product proportions.
Exam strategy
Change one driver at a time: price, units, or proportions.
The takeaway
Price changes selling price; volume changes total quantity; mix changes composition.
Related Summit resources
FAQ
Does mix variance focus on proportions?
Yes.
Does price variance focus on selling price?
Yes.
Can volume and mix both affect sales?
Yes.