Advance Variance

Sorry to ask again but I could not ask in the related thread (because of some error). I had a problem with the wording please correct me if I am right.

1) In material mix we use the same total kilos because we are looking only at the effect of changing the mix between the two materials kilos. We are seeing material kilos here which are used to produce actual output.

2) In material yield the total quantity is different from what it should be because we must have wasted or lost some of the material in the production. That is what the yield variance is looking at. We are seeing the actual output achieved here from the input of material kilos.

3) In sales mix we use the same total units because we are looking only at the effect of changing the mix between the two production units to produce actual sales output. We are seeing whether we have sold more units of more profitable product by selling more of profitable product AND selling less profitable product by selling less profitable produict which is compared with the standard mix.

4) In sales quantity the total quantity is different from what it should be because we must have wasted or lost some of the material in the production. That is what the quantity variance is looking at. We are seeing whether we have sold more actual units as compared to the budgeted units sold to make more profit.

Thanks for your previous answer though:)