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Kaplan Variances OTQs

Forums › ACCA Forums › ACCA PM Performance Management Forums › Kaplan Variances OTQs

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by gawronjusia.
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  • November 24, 2020 at 7:21 pm #596328
    maeveh999
    Participant
    • Topics: 4
    • Replies: 1
    • ☆

    Hi,

    I’m struggling with a variance question in the kaplan exam papers.

    The question is Q185

    Mr. Green makes salad. The standard plate of salad has 30g of Lettuce, 50g of peppers and 80g of beetroot. The standard price of the 3 ingredients is 0.2/kg, 0.4/kg and 0.8/kg respectively.

    Mr Green has been experimenting and so in July he changed the mix of vegtables on the plate to thus: 62000g of Lettuce, 81000g of peppers and 102000g of beetroot.

    What is the total material yield variance?

    Kaplan state the standard yield as 1531.25 but do not explain how they got this and I cannot work it out.

    Would really appreciate some assistance.

    Thanks

    November 29, 2020 at 7:28 pm #597039
    gawronjusia
    Participant
    • Topics: 1
    • Replies: 4
    • ☆

    Total actual quantity of veg used is 245 000 g
    Standard quantity of veges per plate 160g
    So 245 000 / 160 = 1531.25

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