In Bpp revision kit page 315, question 23, How the yeild variance is $12.21 favourable?
I have calculated Actual quantity standard mix total is 45 Kg and standard total input at standard mix for actual quantity is 51.33Kg. is that correct?
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Yeild variance
8y ago#1I don't know where you are getting 51.33 kg from :-)
The standard cost card shows the standard input for 1 pizza as being 0.42 kg.
Therefore for the actual production of 110 pizzas the should have input 110 x 0.42 = 46.2 kg. (The actual input is only 45kg, so they used less than standard and so a favourable yield variance)
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