[katrin92]

Hi, I am trying to work out the Variances question from Dec 18 Q32 – they are really difficult and in general variances make no sense to me!

I would really appreciate if someone breaks down to me the answers because from the ACCA answers sheet is not clear how they have got the numbers.

For example how do you calculate usage variance for all the 3 materials i.e. the Should Use numbers – 1840,2760 and 920? Same for the yield and mix? No clue how it works 🙁

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