| After reading this chapter, you should be able to: | |
| LO 17-1 | Explain how to prorate variances to inventories and cost of goods sold. |
| LO 17-2 | Use market share variances to evaluate marketing performance. |
| LO 17-3 | Use sales mix and quantity variances to evaluate marketing performance. |
| LO 17-4 | Evaluate production performance using production mix and yield variances. |
| LO 17-5 | Apply the variance analysis model to nonmanufacturing costs. |
| LO 17-6 | Determine which variances to investigate. |