Variances

Firstly, it is very likely :-) Secondly, you do not lose marks twice. So if you get a figure wrong you lose marks, but if your discussion is correct about your figure then you would still get full marks for the discussion.

A variance question is very likely in either Section B or C of the exam, and is usually on either mix and yield, or planning and operational variances. The calculations are never the whole 20 marks (because there are always written parts - only 50% of the exam is calculations). I do not have time to go through listing all the past exams - sorry - but you should be using a Revision Kit from one of the ACCA approved publishers. They will have plenty of Section B or C type questions on variances.