Large favorable variances show unanticipated good performance. How to use direct materials price variance calculator? The product of the deviation of x and deviation of y is then calculated. ABC is a small company that particularizes in the manufacture and sale of computers used for gaming purposes. How many whole numbers are there between 1 and 100? Add all data values and divide by the sample size n . Then divide the result by N, which is the total number of observations. This tool also comes with detailed learn sections and step-by-step solutions! For example, how to calculate the percentage . Thus, the total sales mix variance is as follow: Sales mix variance = ($ 613,000 - $ 704,950) Sales mix variance = $ 91,950 (Unfavorable / Adverse) Alternatively, we can calculate the sales mix variance by using the tabular below: Product. The final step of the calculation is to take our total figure from step 4 and divide it by our number of figures minus 1. Find the mean of the data set.