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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Revision Kit BPP 39.8 – 40.4
Good morning John 🙂
I have a qq about both exercises. Why is it not use the same method? On the exercise 39,8 they calculated using the rate of loss 10/9 when I calculated using the table but the outcome is not the same. I read both exercises 10 times and I dont see any difference between them.
Why is it not calculated on the same way?
Thanks
Esther
In 39.8 they ask for the yield variance and for this we compare the actual input with the standard input to produce the actual output (i.e. 10/9 x the output).
In 40.4 they ask for the mix variance, and for the mix variance we always take the actual total input and compare the actual way it is mixed with the standard mix for the same total input.
(The free lectures on mix and yield variances will help you)