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ACCA F5 September December Hybrid 2015 Exam Section B Question 3

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ACCA F5 revision lectures Download ACCA Exam Questions


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Comments

  1. jeremy1469 says

    September 5, 2017 at 4:02 am

    Hey John, for material yield variance. I came up with a formula as a result of my understanding in F2,

    Mat. Yield Variance = AUP – (AQ/kg per unit) X SC per unit

    = 950 – ( 570.5/0.610 kg per unit ) X $1.34
    = $19.77F

    Would this be valid?

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    • John Moffat says

      September 5, 2017 at 7:19 am

      Yes – the examiner shows this as an alternative approach in her answer to the question.

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  2. anu1234 says

    February 13, 2017 at 5:46 am

    Hi John , thanks for the great lecture. I have a doubt though. I know if there is a question for Total material usage i can add mix and yield. But i cant get the same answer when i do usage on it own.

    Usage is : (Actual Usage – Standard usage for act prod ) * Std cost.

    Actual usage * std cost ={ 408.5 * 1.8 } +{ 152 *2.2}+{10 *20} = 1269.70
    Std usage for actual production = { 0.61kg * 950 units } * (1.8+2.2+20) = 13908

    I am making some mistake in second step and i cant understand what. Please Help

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    • anu1234 says

      February 13, 2017 at 4:24 pm

      Hello John , please do reply when you get a minute. Thank you

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  3. John Moffat says

    July 27, 2016 at 7:12 am

    The are 1,000 grams in a kilogram. Therefore 610 grams = 0.61 kg.

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  4. zkaay says

    July 27, 2016 at 1:22 am

    Why and from where we used 0.610 not 610 grams in calculating yeild variance ??

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    • mohammed31071996 says

      January 21, 2020 at 3:18 pm

      610 grams is converted into kilograms by dividing the grams by 1000. Haven’t you learnt the conversion of these units in school?

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      • John Moffat says

        January 21, 2020 at 4:57 pm

        馃檪

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