variance for planning and operational formula

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April 10, 2014 at 8:05 am #164940
touhid
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Tell me the formula of (materials price and usage variance for planning and operational , labour rate and labour efficiency variance for planning and operational) because I get various formula form the past exam paper and now I am confusing , please help me.
April 10, 2014 at 9:51 am #164952
John Moffat
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There are two ways of calculating them – they give different answers, but the examiner accepts either of the two ways.

The way that Kaplan and BPP do it is the same way as the way in the OpenTuition lectures, and is the best way.
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