Forums › ACCA Forums › ACCA PM Performance Management Forums › how to calculate sales volume variance and yield ??
- This topic has 4 replies, 3 voices, and was last updated 14 years ago by abdulwahabsiddiq.
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- November 14, 2010 at 2:58 pm #45959
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$Actual total material =4200
loss (522)
actual yield 3648actual sales= actual yield
budgeted sales 4096kgCalculate yield and sales volume variance
November 14, 2010 at 3:17 pm #70549The sales volume variance is the difference in sales volume (4096 – 3648) multiplied by the standard contribution per kg..
To calculate the yield variance, take the difference between the actual input (4200kg) and the standard input for the actual output (3648 x 35/32 = 3990kg) and cost out at standard mix and standard cost. Depending on how you were taught it, you can also cost out the difference at the standard cost per kg of input – it will give the same answer.
November 14, 2010 at 5:27 pm #70550please can u calculate the standard margin. all problem i have in this. i am calculating this way is it correct.
selling price 16
material (144/35)
labour (4)
voh (1.2)
contribution 6.69$November 27, 2010 at 3:41 pm #70551Is this question from the BPP book? ACCA Chem co?
November 28, 2010 at 6:03 pm #70552is from kaplan kit Q is FERTICOM
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