• 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

BPP Black Friday sale! (28 Nov-1 Dec)

40% discount on all BPP books specially for OpenTuition students!
Get it here >>

Mix & Yield Variances

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Mix & Yield Variances

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • August 28, 2018 at 4:07 am #469737
    olawepoomo
    Member
    • Topics: 5
    • Replies: 12
    • ☆

    Please help me to understand the calculation of the SQSM in the question below:
    “To produce 19litres of product X, a std input mix of 8ltrs of A & 12ltrs of B is required. Std cost of A is $20/ltr; std cost of B id $25/ltr. During September, the actual results showed that 1,850 ltrs of X was produced using a total input of 900 ltrs of A & 1,100 ltrs of B. The actual costs for A & B remains the std costs $20 & $25, respectively.”

    Part of the solution has it that:
    Yield Variance
    Material SQSM AQSM DIFF STD COST VARIANCE
    A 779 900 100A 20 2000A
    B 1168 1200 100F 25 2500F
    1947 2000 1220A

    1850 ltrs of output should use 1947 ltrs of input (1850/0.95)

    August 28, 2018 at 9:49 am #469789
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54796
    • ☆☆☆☆☆

    How to calculate the variances is all explained, with examples, in my free lectures.

    The lectures are a complete free course for Paper PM and cover everything needed to be able to pass the exam well,

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘Mix & Yield Variances’ is closed to new replies.

Primary Sidebar

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 2025 Exams

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

  • unimkeabana on The nature and structure of organisations – ACCA Paper BT
  • Mahrukh on Risk and uncertainty (part 2) – ACCA (AFM) lectures
  • John Moffat on Depreciation Example 4 – ACCA Financial Accounting (FA) lectures
  • John Moffat on FM Chapter 9 Questions – Discounted cash flow – further aspects
  • DavidZell on Depreciation Example 4 – ACCA Financial Accounting (FA) lectures

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in