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Hi Sir,
On the full sample CBE, can you explain how the yield variance on question 5 is calculating the Standard Quantity Standard mix?
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)
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