Exam mcq question

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May 24, 2019 at 3:02 am #517067
Nilesh
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Dear Sir

Actual qty of materials at std price $19,960
Actual qty of materials at actual price $23,120
Actual yield at standard materials cost $20,800
Standard yield from actual input of materials at std cost $19,552

Calculate yield variance and mlx variance.
A little help Sir

As per bpp book answer is mix variance is 1248 F
Which i think is wrong
May 24, 2019 at 9:46 am #517118
John Moffat
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The total usage variance is 20,800 – 19960 = 840 F

The yield variance is 20,800 – 19,552 = 1,248 F

The mix variance is 840 – 1,248 = 408 A
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