Organic Bread BPP text Co YIELD Q

I am afraid the problem is one of rounding in your calculations of standard mix at standard cost. It may seem unfair, but the fact that the answer choices were all to the nearest cent you should have worked to the nearest cent. (Although the choice of answers is enough different (19.77 as against 3.30) that even accepting that there is rounding, it would be sensible to choose 19.77 having arrived at a figure with rounding of 21.) With less rounding, you would get: white flour: 420.861 x $1.80 = 757.55 Whole flour: 140.287 x $2.20 = 308.63 Yeast: 9.352 x $20 = 187.04 Total = 1253.22 Therefore variance = 1273 - 1253.22 = 19.78. It is favourable, because the the actual total input (570.5) is less than the standard total input (579.5) for the actual production.

You are very welcome :-)