• 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 Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

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

PM Mix and Yield variances

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › PM Mix and Yield variances

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by AvatarJohn Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • March 7, 2022 at 9:39 pm #650130
    Avatargavilan.venter@gmail.com
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    Hi John,
    Not sure is I just missed something, but;
    When doing the yield variance, in the first column, the section for actual total input at std mix why did we use quantities of what the mix should have and not the units of what the mix actually was (10133 vs 9900 and 5067 vs 5300)?

    March 8, 2022 at 8:50 am #650179
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54836
    • ☆☆☆☆☆

    The purpose of the exercise is to separate out the effect of changing the mix and the effect of using more or less material in total.

    We look at the effect of changing the mix separately when we calculate the mix variance.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 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

  • mrjonbain on Professionalism, ethical codes and the public interest – ACCA Strategic Business Leader (SBL)
  • inshaf47 on Accounting for Management – ACCA Management Accounting (MA)
  • lexb on Professionalism, ethical codes and the public interest – ACCA Strategic Business Leader (SBL)
  • John Moffat on Financial management objectives – ACCA Financial Management (FM)
  • mrjonbain on Professionalism, ethical codes and the public interest – ACCA Strategic Business Leader (SBL)

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