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Crumbly Cakes(06/09)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Crumbly Cakes(06/09)

  • This topic has 1 reply, 2 voices, and was last updated 9 years ago by John Moffat.
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  • February 25, 2016 at 12:26 am #301923
    veverica1983
    Member
    • Topics: 36
    • Replies: 21
    • ☆☆

    Hello,
    Can you please explain, why when calculating yield var. they got 21130.20 for act.production at standard mix?
    23478 *(0.36/04)

    Thank you in advance ,

    February 25, 2016 at 10:08 am #301984
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54821
    • ☆☆☆☆☆

    On the standard cost card, for every 0.40 kg the loss is 0.04 kg and the output is 0.36 kg.

    So since the actual input was 23,478, the output should have been 23,478 x 0.36/0.40

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