Skip to content Skip to search

ACCA All ACCA resources →

Guides & articles Forums Ask the tutor Ask AI tutor

Free notes, lectures and more.

BTBusiness and Technology MAManagement Accounting FAFinancial Accounting

LWCorporate and Business Law PMPerformance Management TXTaxation FRFinancial Reporting AAAudit and Assurance FMFinancial Management

SBLStrategic Business Leader SBRStrategic Business Reporting AFMAdvanced Financial Management APMAdvanced Performance Management ATXAdvanced Taxation AAAAdvanced Audit and Assurance

CIMA All CIMA resources →

Free notes, lectures and more.

BA1Business Economics BA2Management Accounting BA3Financial Accounting BA4Ethics and Business Law

E1Finance in a Digital World F1Financial Reporting P1Management Accounting

E2Managing Performance F2Advanced Financial Reporting P2Advanced Management Accounting

E3Strategic Management F3Financial Strategy P3Risk Management

FIA All FIA resources →

Books What is FIA?Forums

Foundations in Accountancy.

FA1Recording Financial Transactions MA1Management Information FA2Maintaining Financial Records MA2Managing Costs and Finance

FBTBusiness and Technology FMAManagement Accounting FFAFinancial Accounting FAUAudit FFMFinancial Management FTXTaxation

Forums Latest topics →

Connect

Buy or Sell used books

Forum complete index.

ACCA ForumsFree ACCA discussion forums covering every exam.

Ask ACCA Tutor ForumsAsk the OpenTuition tutors questions about ACCA exams.

CIMA ForumsFree CIMA discussion forums.

FIA ForumsFoundations in Accountancy forums.

Qualified Members ForumFor ACCA / CIMA qualified members.

Other Accountancy QualificationsDiscussions on other accountancy qualifications.

Technical ProblemsSite bugs and technical questions.

Sign in Register

Forums
Ask the Tutor ACCA PM

Material mix variance

Former user6y ago

[Content removed at user request]

John MoffatTutor6y ago#1

The correct word is substitutable. The example I use to explain this in my free lectures should make it clear.

Reply to this topic

BPP · Official

Save 20% on ACCA books

Interactive BPP books, recommended by OpenTuition.

ACCA codebppacca20optu

Order BPP books

OpenTuition Connect

Study BuddyFind a study partner→

MarketplaceBuy & sell used books→

ChatLive student chat room→Invite a friendRecommend OpenTuition to friends→

❤️

Enjoying OpenTuition? If our materials helped you, please donate.

Latest comments

Accounting for overheads part 3 - ACCA Management Accounting (MA)John Moffat EPS - diluted EPS Example - ACCA Financial Reporting (FR)U_RAJA Accounting for overheads part 3 - ACCA Management Accounting (MA)Tom Exam technique in ethics questions - ACCA SBR lectureZulma Double Entry Bookkeeping (part a) - ACCA Financial Accounting (FA) lecturesopentuition_team

Copyright © 2026

·

Contact Advertising OpenLicense About Glossary Sitemap Privacy PolicyComments Log in Terms

·