how to calculate sales volume variance and yield ??

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  • Avatar of abdulwahabsiddiq
    abdulwahabsiddiq
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    Material
    F 15 kg 4$
    G 12kg 3$
    H 8 kg 6$
    total 35kg
    loss 3kg
    S.yield 32kg

    labour/kg 0.4@10$
    V.oh/kg 0.4@3$

    Actual total material =4200
    loss (522)
    actual yield 3648

    actual sales= actual yield
    budgeted sales 4096kg

    Calculate yield and sales volume variance


    Avatar of johnmoffat
    John Moffat
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    The sales volume variance is the difference in sales volume (4096 – 3648) multiplied by the standard contribution per kg..

    To calculate the yield variance, take the difference between the actual input (4200kg) and the standard input for the actual output (3648 x 35/32 = 3990kg) and cost out at standard mix and standard cost. Depending on how you were taught it, you can also cost out the difference at the standard cost per kg of input – it will give the same answer.


    Avatar of abdulwahabsiddiq
    abdulwahabsiddiq
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    please can u calculate the standard margin. all problem i have in this. i am calculating this way is it correct.

    selling price 16
    material (144/35)
    labour (4)
    voh (1.2)
    contribution 6.69$


    Avatar of sids
    sids
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    Is this question from the BPP book? ACCA Chem co?


    Avatar of abdulwahabsiddiq
    abdulwahabsiddiq
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    • Topics: 16
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    is from kaplan kit Q is FERTICOM

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