• 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

March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

Mix and Yield variance analysis-Lecture example -1 BPP notes

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Mix and Yield variance analysis-Lecture example -1 BPP notes

  • This topic has 2 replies, 2 voices, and was last updated 10 years ago by John Moffat.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • November 27, 2015 at 12:38 pm #285686
    priyanka15
    Member
    • Topics: 3
    • Replies: 2
    • ☆

    I have studied variance analysis in my graduation using formulas :
    Material Mix Variance : Standard cost for actual input – actual quantity at standard price
    Material Yield Variance : Standard cost for actual output – Standard cost for actual input.

    Using this formula when I do Lecture example-1 of BPP notes :

    Ques- Brenda and Eddie are analysing the main ingredients to their basic pasta sauce.
    The standard ingredients for one batch of tomato pasta sauce are:
    $
    Onions 5kg @ $2/kg 10
    Tomatoes 5kg @ $4/kg 20
    30
    During June, 100 batches of sauce were prepared, using the following ingredients:
    Onions 600 kg
    Tomatoes 900 kg
    For the total materials mix and total materials yield variance, was there a favourable or adverse result in June?

    I get mix variance correct but yield variance incorrect.

    Can you help me with my formula to solve this Question?

    November 27, 2015 at 1:39 pm #285696
    priyanka15
    Member
    • Topics: 3
    • Replies: 2
    • ☆

    Thanks John, but I have figured out my answer.

    November 27, 2015 at 1:57 pm #285707
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54831
    • ☆☆☆☆☆

    I am pleased that you have sorted it out 🙂

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • The topic ‘Mix and Yield variance analysis-Lecture example -1 BPP notes’ is closed to new replies.

Primary Sidebar

Kaplan ACCA Free Trial

Donate
If you have benefited from our materials, please donate

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

  • deepikasingh on ACCA BT Chapter 17 – The nature of communication – Questions
  • deepikasingh on ACCA BT Chapter 14 – How people learn – Questions
  • zurapirveli@gmail.com on Equity settled share based payments – goods – ACCA (SBR) lectures
  • Sid24012003 on Intangibles – Example 2 – ACCA Financial Reporting (FR)
  • Ken Garrett on CIMA BA1 Spearman’s rank correlation coefficient

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in