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Material mixed variance

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Material mixed variance

  • This topic has 2 replies, 2 voices, and was last updated 14 years ago by John Moffat.
Viewing 3 posts - 1 through 3 (of 3 total)
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  • June 12, 2010 at 12:39 pm #44627
    accatobe
    Member
    • Topics: 5
    • Replies: 11
    • ☆

    Hi John,
    for Crumbly Cakes in June 09 exam, I think the way to calculate the standard mix of actual use is funny, as it takes a simple average of the four ingredients. I wonder if it’s a default way for questions w/o standard cost card? I would never know if I didn’t read this question….
    Thanks.

    June 13, 2010 at 2:10 pm #63978
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54655
    • ☆☆☆☆☆

    He has not taken an average.

    In the cost card, each ingredient is 10/40 = 25% of the total quantity input.

    So……you take that fraction of the actual total input to get the standard mix.

    It just happens here that each ingredient is 25% of the total, but it could be any %.

    June 13, 2010 at 2:10 pm #63979
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54655
    • ☆☆☆☆☆

    PS YOu will always have a standard cost card, otherwise the question would be impossible.

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