It explains the difference between budgeted and actual sales by

isolating the price differences between the company's different products.

It explains the differences between budgeted and actual production costs

by isolating the differences in volumes between the company's different

products.

It explains the differences between budgeted and actual sales by

isolating the differences in volumes between the company's different products.

It helps to explain the differences between budgeted

and actual sales by identifying the breakdown of sales between the company's

different products.