ACCA F5 Planning and Operational variances part 1

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1. lilies says

   December 6, 2017 at 12:30 am

   For the Mat usage Operational Variance my tutor uses the revised cpu to value the mat variance but i see you have used the org. std cpu. Is he wrong or is this a different instance. Can u clarify for me

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   • lilies says

     December 6, 2017 at 12:33 am

     cost per kg i meant and not cpu.

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     • John Moffat says

       December 6, 2017 at 8:12 am

       As I explain in the lectures, there are two ways of calculating planning and operational variances. They give different answers but both are acceptable in the exam.
       The way I show it in my lectures is the way that the current examiner prefers and also the easiest way.