How do you calculate the sales price sub-variance?, AQ(SP-AP), SP(SQ-AQ), SQ(SP-AP), AP(SQ-AQ), How do you calculate the sales volume sub-variance?, AQ(SP-AP), SP(SQ-AQ), SQ(SP-AP), AP(SQ-AQ), how do you calculate the materials price sub-variance?, AQ(SP-AP), SP(SQ-AQ), SQ(SP-AP), AP(SQ-AQ), how do you calculate the materials usage sub-variance?, AQ(SP-AP), SP(SQ-AQ), SP(SP-AP), AP(SQ-AQ), how do you calculate the labour rate sub- variance?, AQ(SP-AP), SP(SQ-AQ), SP(SP-AP), AP(SQ-AQ), How do you calculate the labour efficiency sub-variance?, AQ(SP-AP), SP(SQ-AQ), SP(SP-AP), AP(SQ-AQ).

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