# how to calculate sales volume variance and yield ??

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• #45959

abdulwahabsiddiq
Participant

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

#70549

John Moffat
Keymaster

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.

#70550

abdulwahabsiddiq
Participant

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\$

#70551

sids
Participant

Is this question from the BPP book? ACCA Chem co?

#70552

abdulwahabsiddiq
Participant

is from kaplan kit Q is FERTICOM

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