Forums › ACCA Forums › ACCA PM Performance Management Forums › Yield variance
- This topic has 1 reply, 2 voices, and was last updated 8 years ago by John Moffat.
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- April 28, 2015 at 7:39 am #243007
Revision kit – questions: 39.8 and 41.8
I can see this is the same question but with the solution there are different ways in the revision kit and I pretty sure that it is wrong for 39.8 when they use 4000kgx0.9 ( 4000kg should be actual output which did produce) instead of 5100×0.9 ( real actual output should produce).
My answer:
(2,810+1,910+380=5100) should produce (x90%) 4,590
But did produced 4,000
Yield variance in litres of output 590
@std cost $2
Yields variance in $ 1,180 (A)Is it a correct answer, Sir?
So, I can understand simply that yield variance is different between actual output should have been produced (calculated from actual input) and actual output did produced.
Many thanks Sir!!!
April 28, 2015 at 8:10 am #243015In future, if you want me to answer then you must ask in the Ask the Tutor Forum – this forum is for students to help each other.
With regard to your question, you do not say which Revision Kit you are referring to and so I cannot help you.
I do suggest that you watch our free lecture on mix and yield variances where I do explain the correct way 🙂
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