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Mix and Yield Variances with losses

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Mix and Yield Variances with losses

  • This topic has 2 replies, 2 voices, and was last updated 8 years ago by John Moffat.
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  • Author
    Posts
  • May 4, 2017 at 8:50 am #384815
    joenzweyyy
    Member
    • Topics: 3
    • Replies: 9
    • ☆

    For the June 2017 F5 exam is this still examinable .In the free lecture notes it was not mentioned

    May 4, 2017 at 8:55 am #384816
    joenzweyyy
    Member
    • Topics: 3
    • Replies: 9
    • ☆

    If examinable how is it done

    May 4, 2017 at 5:01 pm #384853
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54701
    • ☆☆☆☆☆

    There are always losses in mix and yield questions, otherwise there would be no yield variances!!! And yes, of course it is still examinable.

    Losses are mentioned in the lectures (and I assume you have watched the free lectures – there is no point at all in using the lecture notes without watching the lectures that go with them, because it is in the lectures that I explain and expand on the lectures notes. If you are not watching the lectures for any reason, then you need to buy a Study Text from one of the ACCA approved publishers and study from that.).

    In example 3, they should be produced 1 unit for every 3 kg of material. They actually used 15,200 kg of material and should therefore have produced 15,200 / 3 = 5,067 units. The actually produced only 5,000 units and therefore there were losses and therefore a yield variance.

    For more examples watch my free lectures working through the following past exam questions: Q3 from the Sept/Dec 2015 hybrid exam, and Q5 from the December 2014 exam.
    Both lectures are linked from this page:

    https://opentuition.com/acca/f5/f5-revision-kit/

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