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cima-p1

Activity Based Costing Variances - CIMA P1

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1 Comment

  1. Lee
    I worked out the efficiency variance differently.
    Std efficiency is 48k units to 2k dispatches given you 24u to 1D
    2200 d you would expect 52,800 U.
    Actual units of 50,400 - 52,800 gives you 2400 less units
    2400U x $2.50 gives you a $6000 (A)

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