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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?I 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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