hello, i dont understand how we get the yield variance?? i know there is a loss, and that we have to add back that 10% loss to get the quantity that should’ve been used, but i keep getting 24,000 kg.
Have you watched the lecture on mix and yield variances? (because there is no point in looking at this question if you have not).
The only reason for their being a yield variance is because the loss is more or less than expected.
And no – an adverse mix variance might well result in a favourable yield variance, but it is certainly not necessarily the case – there are lots of possible reasons for both.
Hello, First of all thank you for the great help for F5 in the december 2010 session. I have a very strange question I know, but I hope you could answer – while studying, in November you had a banner on your website advertising some brand-like purses, which to be honest made me waste some 30 minutes study time 馃檪 I haven’t added it to favourites and I can’t remember which site it was – could you please help? I feel like rewarding myself after all the hard study,
Thank you and sorry for the strange question again, Andreia
mona says
hello, i dont understand how we get the yield variance??
i know there is a loss, and that we have to add back that 10% loss to get the quantity that should’ve been used, but i keep getting 24,000 kg.
John Moffat says
But that is what I get in the lecture! We should have used 24,000kg but we actually used 23478kg
kkarim says
I have listened again – you’ve multipled 23,478 by 0.1/0.4
kkarim says
sorry for a silly question – where we have taken from 5, 870 kg as standard mix while we calculating mix variance ? thanks in advance
Raghav says
Hi john,
Q1 what is the relevance of normal loss/actual loss in this ques. and in others ques too?
And
Q2 Is it true whenever we get an adverse material mix variance we get favourable yield variance?
John Moffat says
Have you watched the lecture on mix and yield variances? (because there is no point in looking at this question if you have not).
The only reason for their being a yield variance is because the loss is more or less than expected.
And no – an adverse mix variance might well result in a favourable yield variance, but it is certainly not necessarily the case – there are lots of possible reasons for both.
mugisaronnie says
Hello John, i have not really understood why you multiplied 0.4 * 60,000 pliz help on that.
John Moffat says
Because we produced 60,000 cakes, and each cake should use 0.4 kg of material in total (from the standard cost card).
Dthind says
Thank you very much for your help
blogose says
hullo
am really experiencing a problem with f5 i dont what the problem is
i read and understand but i dont know where the problem is.
zee21 says
Thank you
admin says
Hi Andreia
I am afraid, we do not know what site it was, many adverts are on the site without our control, they come from google network.
All I can suggest is for you to look in your browser history
and if you did not clear it, it should be still there 馃檪
andreiamanea says
Hello,
First of all thank you for the great help for F5 in the december 2010 session. I have a very strange question I know, but I hope you could answer – while studying, in November you had a banner on your website advertising some brand-like purses, which to be honest made me waste some 30 minutes study time 馃檪 I haven’t added it to favourites and I can’t remember which site it was – could you please help? I feel like rewarding myself after all the hard study,
Thank you and sorry for the strange question again,
Andreia
hafeezjaved says
Any Guess for F5?