Variances in SBL

Hi Sir

I am sorry to ask this question here, but I was hoping you may be able to offer some guidance (I had asked this question in the past, but I cannot find my orig question to check for your response, I am very sorry).

1. Do you know whether we would be expected to perform planning and operational variance calculations in SBL?

I was revising these lectures and the PM lectures and whilst your lectures make it all very accessible, I’m not confident that I’ll be able to confidently recall all of the constituent variances, like idle time and differentiating between efficiency and rate/pay variances – under the time pressures! I’m just trying to allocate my study/revision time sensibly and was not sure how intensively to practice and TRY to really polish up on rigorous variance analysis.

2. I’m not sure if SBL is a paper you teach or examine, but do you know, also, whether it’s possible that we’ll have to compute detailed variances, for example, labour efficiency, labour idle time and labour rate variances (for example)?

Thank you,

Ali