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Variances and Order

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Variances and Order

  • This topic has 2 replies, 2 voices, and was last updated 10 months ago by andreaasgr133.
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    Posts
  • August 25, 2024 at 7:10 am #710308
    andreaasgr133
    Participant
    • Topics: 1
    • Replies: 1
    • ☆

    Dear Tutor,

    I have a question regarding variances. I am looking at BPP PM 24-25 and there are two questions, Q275 Clear Co and Q277 Block Co, where there is a requirement for calculating the Sales Mix Variances.

    For Clear Co the total sales mix variance is calculated as Actual Total Sales in Standard Mix (calculated as w1 on the answer sheet) and then Actual Total Sales in Actual Mix is subtracted to find the variance (and then multiplied by contribution).

    However On Block Co Actual Total Sales On Actual Mix is first and then subtracted from Actual Total Sales in Standard Mix (there is a w1 afterwards) and then multiplied by the profit margin.

    So my question is if there is an identifier on the Question set that goes first. I briefly looked at your notes but I must have missed something.

    August 25, 2024 at 7:42 am #710311
    LMR1006
    Keymaster
    • Topics: 4
    • Replies: 1513
    • ☆☆☆☆☆

    Actual Total Sales in Standard Mix
    minus
    Actual Total Sales in Actual Mix, multiplied by the contribution
    Compared to
    Actual Total Sales in Actual Mix
    subtracted from
    Actual Total Sales in Standard Mix, multiplied by the profit margin.

    The only thing that is different is contribution or profit
    It depends on what you are given in a question
    Contribution or profit
    Or figures that come to Contribution or profit
    So if you have fixed costs in the question it’s probably profit…

    August 25, 2024 at 8:28 am #710312
    andreaasgr133
    Participant
    • Topics: 1
    • Replies: 1
    • ☆

    Thanks a lot I will have a look.

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