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Material
F 15 kg 4$
G 12kg 3$
H 8 kg 6$
total 35kg
loss 3kg
S.yield 32kglabour/kg 0.4@10$
V.oh/kg 0.4@3$Actual total material =4200
loss (522)
actual yield 3648actual sales= actual yield
budgeted sales 4096kgCalculate yield and sales volume variance
The sales volume variance is the difference in sales volume (4096 – 3648) multiplied by the standard contribution per kg..
To calculate the yield variance, take the difference between the actual input (4200kg) and the standard input for the actual output (3648 x 35/32 = 3990kg) and cost out at standard mix and standard cost. Depending on how you were taught it, you can also cost out the difference at the standard cost per kg of input – it will give the same answer.
please can u calculate the standard margin. all problem i have in this. i am calculating this way is it correct.
selling price 16
material (144/35)
labour (4)
voh (1.2)
contribution 6.69$
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