• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Material mixed variance

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Material mixed variance

  • This topic has 2 replies, 2 voices, and was last updated 15 years ago by AvatarJohn Moffat.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • June 12, 2010 at 12:39 pm #44627
    Avataraccatobe
    Member
    • Topics: 5
    • Replies: 11
    • ☆

    Hi John,
    for Crumbly Cakes in June 09 exam, I think the way to calculate the standard mix of actual use is funny, as it takes a simple average of the four ingredients. I wonder if it’s a default way for questions w/o standard cost card? I would never know if I didn’t read this question….
    Thanks.

    June 13, 2010 at 2:10 pm #63978
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54839
    • ☆☆☆☆☆

    He has not taken an average.

    In the cost card, each ingredient is 10/40 = 25% of the total quantity input.

    So……you take that fraction of the actual total input to get the standard mix.

    It just happens here that each ingredient is 25% of the total, but it could be any %.

    June 13, 2010 at 2:10 pm #63979
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54839
    • ☆☆☆☆☆

    PS YOu will always have a standard cost card, otherwise the question would be impossible.

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • TEDI on Regulatory bodies – CIMA F1 Financial Reporting
  • Ismail12 on Project management – ACCA Strategic Business Leader (SBL)
  • TEDI on CIMA F1 Chapter 3 Test
  • TEDI on CIMA F1 Chapter 1 Test
  • TEDI on CIMA F1 Chapter 1 Test

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in