Activity Based Costing Variances – CIMA P1

Comments

1. LeeShea says

   February 8, 2024 at 9:09 pm

   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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