Mix and Yield variancesForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Mix and Yield variancesThis topic has 1 reply, 2 voices, and was last updated 6 years ago by John Moffat.Viewing 2 posts - 1 through 2 (of 2 total) AuthorPosts September 5, 2017 at 7:13 pm #405796 johnmurphy1234MemberTopics: 1Replies: 0☆Hi Sir,On the full sample CBE, can you explain how the yield variance on question 5 is calculating the Standard Quantity Standard mix? September 6, 2017 at 9:42 am #405927 John MoffatKeymasterTopics: 56Replies: 53850☆☆☆☆☆There is more than one sample CBE on the ACCA website. I am assuming that you are meaning the specimen CBE exa,/On the standard cost card, every 19 litres produced should use 8 litres of A and 12 litres of B.So to produce an actual 1,850 litres, they should use 8/19 x 1850 = 779 litres of A, and 12/19 x 1850 = 1168 litres of B.(Which is a total of 1947 litres, i.e. 20 litres for every 19 litres produced. 20/19 x 1850 = 1947 litres)AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In