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Could you please explain what the revised standard sale and production units should be taken as when there is no particular value given for it in the exam. Should the budgeted units or actual units be considered.
If the question makes no mention of the standard being revised, then the original standard must remain the same.
This has nothing to do with the number of units produced – we always base the variances on the actual level of production.
I assume you are referring to planning and operational variance analysis, and I do suggest that you watch my free lectures on this.
The lectures are a complete free course for Paper PM and cover everything needed to be able to pass the exam well.
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