# F5 Revision Variances – June 2012 Question 4

1. says

Thanks John Iam really having problems with variances pliz advise how i should understand them more. I am also finding it hard where to find ACCA past paper question and download them for my revision. Thanks.

• says

Have you watched my lectures on variances? (You will need to download our Course Notes to follow the lectures, but both the Course Notes and the lectures are free)

With regard to past questions, you can find these on the ACCA website – http://www.accaglobal.com – and follow the links from the ‘students’ tab.

2. says

Dear Sir,
I haven’t understand the calculation part of the Sales Volume Variance. Was it the planning and operational sales variance calculation? The approach on the video is too direct for me to grasp what happened. Can you enlighten me a little bit.

• says

The sales volume was budgeted at 1000 units, but was actually 960 units – a fall of 40 units.

However the market declined by 10% and so we would have expected a fall of 100 units to 900 units (effectively a planning variance), we actually sold 960 which is 60 better than we would have now expected (effectively an operational variance).

For both variances, we cost them out at the standard contribution per unit, as always.

3. says

hi I also agree with you all .
please kindly upload those two questions of stay clean and bits and pieces , it would be really helpful.

• says

I have already said below that I will do when I have time, but I am too busy teaching at the moment.

• says

Your contribution Mr John is more than enough!

4. says

I will do when I have time.
(Although those questions were both set by the previous examiner, and Stay Clean in particular was very difficult).
A better question that is more representative of the current examiner is December 2011 Question1.

• says

I am really glad that you think Stay Clean was difficult because I solved it yesterday and I thought it was easy or at least fine, that means I am fairly prepared!!! I got most of the answer correct but I was disappointed when I looked at the answer because I found them only calculating the negative side when there were avoidable costs to be calculated which represent the “bright side” of the decision… I thought the approach of such questions is to calculate the negative (loss) and the positive (avoidable costs in other words benefits) then compare, I am not sure why they only calculated the losses and the concluded that we should not make this decision as it will result in a negative outflow!

5. says