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  1. avatar says

    Hi, in revision Mock:
    A company has budgeted on selling 7000 units of X $30 s.p and 3000 units of Y $40 s.p. Standard contribution 30% of selling price for both product.
    They actually sale 8000X and 7000Y
    What is the sales mix variance?
    49500 (A)
    49500 (F)
    7500 (A)
    7500 (F)
    Right answer in your test is 7500 (F)

    My calculation:
    Budget 7000+3000=10000
    8000+7000=15000
    70%15000 30%15000
    10500 X and 4500 Y
    2500 (A)X and 2500 (F)Y
    2500*(30-30%)=52500 (A)
    2500*(40-30%)=70000 (F)
    Total 17500 (F)
    Am I wrong?
    Thanks in advance

  2. avatar says

    a company has the following standards for a mix to produce 500kg of product C

    A= 200KG @ $1 PER KG=$200
    B=400KG@ $1.60 PER KG=$640

    actual results with output of product C was 600kgs.

    A=400KG @ $1 PER KG=$400
    B=500KG@ $1.60 PER KG=$800

    Calculate the yeild variance

    SIR IM CONFUSED!! cld u plz tel me how to calculate ds

    • Profile photo of John Moffat says

      In future, please ask this sort of question in the F5 Ask the ACCA Tutor Forum :-)

      The standard is to input a total of 600kg to get an output of 500kg.
      So for an actual output of 600kg there should have been a total input of 600 x 600/500 = 720kg,

      So cost out the actual total input (900kg) at standard mix and standard cost, with the standard total input (720kg) at standard mix and standard cost. The difference is the yield variance.

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