Enter the budgeted sales volume (units) and the actual sales value (units) into the Calculator. The calculator will evaluate the Sales Quantity Variance. 

Sales Quantity Variance Formula

SQV = BSV - ASV

Variables:

  • SQV is the Sales Quantity Variance (units)
  • BSV is the budgeted sales volume (units)
  • ASV is the actual sales value (units)

To calculate Sales Quantity Variance, subtract the actual sales volume from the budgeted sales volume.

How to Calculate Sales Quantity Variance?

The following steps outline how to calculate the Sales Quantity Variance.


  1. First, determine the budgeted sales volume (units). 
  2. Next, determine the actual sales value (units). 
  3. Next, gather the formula from above = SQV = BSV – ASV.
  4. Finally, calculate the Sales Quantity Variance.
  5. After inserting the variables and calculating the result, check your answer with the calculator above.

Example Problem : 

Use the following variables as an example problem to test your knowledge.

budgeted sales volume (units) = 780

actual sales value (units) = 700