Monthly sales variance bridge
Split the change between two monthly totals into quantity, unit-price, new-product, and discontinued-product effects. Then verify that the effects reconcile to the sales difference.
Products A and B exist in both periods, C is new, and D is discontinued. Each amount is quantity × unit price.
| Product | Prior | Current | Class |
|---|---|---|---|
| A | 10×100=1,000 | 12×110=1,320 | stable |
| B | 4×50=200 | 3×50=150 | stable |
| C | — | 5×40=200 | new |
| D | 2×30=60 | — | discontinued |
For stable products, quantity effect is (current quantity − prior quantity) × current price; price effect is prior quantity × (current price − prior price). New products contribute their current amount; discontinued products contribute the negative prior amount.
| Effect | Detail | Amount |
|---|---|---|
| Quantity | A +220 / B −50 | +170 |
| Price | A +100 / B 0 | +100 |
| New product | C: 5×40 | +200 |
| Discontinued product | D: −(2×30) | −60 |
The prior total is 1,260 and the current total is 1,670. The variance is +410, and +170+100+200−60=+410. Do not finalize a report when the bridge does not match.
All values are synthetic. This guide does not cover tax, returns, discounts, currency conversion, accounting policy, or customer data, and it does not infer product classes automatically. Nothing is submitted from this page.