#### Please note that this lecture, Mix and Yield Variances, relates to Chapter 14 of the Course Notes and not Chapter 12 as stated in the lecture. The example is on Page 82.

View all free ACCA F5 lectures >> | This lecture is based on ACCA F5 course notes, download or view on line here >> |

Slav says

Dear John,

I believe that someone asked this question but I did not see an answer. Which lecture covers sales mix variance?

John Moffat says

There is no lecture on sales mix variances (but there is an example in the course notes with an answer at the back).

wilson12345 says

question no 4 in mix variance, is it correct if i get the below answers?

sales margin variance= 2180(f)

price variance=770(a)

sales mix variance=575(f)

sales quantity variance=2375(f)

John Moffat says

If you mean example 4 in the chapter, then the correct answer is that shown in the lecture (and also typed at the back of the Course Notes)

sampatheym says

very well explained

thank you so much………………..

williette says

thanks for the lectures opnentuition,

how do we calculate the yield variance when there is a loss

John Moffat says

The calculation is exactly as in the lecture example.

k2nike says

Dear sir i have a doubt. 15200 kg should be the total units used. Why have you taken it as the yield. Shouldn’t the actual yield be 500 units?

John Moffat says

I have not taken 15,200 as the yield.

The actual yield was 5,000 units and this should have required 15000 kg.

tauraiversatile says

Beautiful

riteshrajk says

Sir, where are the lectures for sales mix variance and sales quantity variance?

mashdu93 says

your lectures are juz simple and awesome!!

btw sir, do u have lecture on topic “make or buy decision making “???