20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

Yield Variance – Example 3 – Chapter 14

This 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)

Author
Posts
December 24, 2018 at 8:28 pm #492629
a7mdsuliman
Participant
- Topics: 6
- Replies: 6
Hi John,
I just got confused in one point in the yield variance section; why we did use 10,133kg X & 5,067kg Y rather than 9,900kg X & 5,300kg Y at the actual total input as these are actually our inputs.
Appreciate your advice John.
December 25, 2018 at 11:38 am #492678
John Moffat
Keymaster
- Topics: 57
- Replies: 54664
To get the yield variance we take the actual total input but split in the standard mix (otherwise we would be combining it with the mix variance, which is calculated separately).
Author
Posts

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.