• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exam Results

Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2025 exams.
Get your discount code >>

Yield variance

Forums › ACCA Forums › ACCA PM Performance Management Forums › Yield variance

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • April 28, 2015 at 7:39 am #243007
    Anh
    Member
    • Topics: 3
    • Replies: 3
    • ☆

    Revision kit – questions: 39.8 and 41.8

    I can see this is the same question but with the solution there are different ways in the revision kit and I pretty sure that it is wrong for 39.8 when they use 4000kgx0.9 ( 4000kg should be actual output which did produce) instead of 5100×0.9 ( real actual output should produce).

    My answer:
    (2,810+1,910+380=5100) should produce (x90%) 4,590
    But did produced 4,000
    Yield variance in litres of output 590
    @std cost $2
    Yields variance in $ 1,180 (A)

    Is it a correct answer, Sir?

    So, I can understand simply that yield variance is different between actual output should have been produced (calculated from actual input) and actual output did produced.

    Many thanks Sir!!!

    April 28, 2015 at 8:10 am #243015
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54702
    • ☆☆☆☆☆

    In future, if you want me to answer then you must ask in the Ask the Tutor Forum – this forum is for students to help each other.

    With regard to your question, you do not say which Revision Kit you are referring to and so I cannot help you.

    I do suggest that you watch our free lecture on mix and yield variances where I do explain the correct way 🙂

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • verweijlisa on Financial performance – Example 2 – ACCA Financial Reporting (FR)
  • John Moffat on Linear Programming – Spare capacity and Shadow prices – ACCA Performance Management (PM)
  • John Moffat on The Statement of Financial Position and Income Statement (part d)
  • Salexy on Linear Programming – Spare capacity and Shadow prices – ACCA Performance Management (PM)
  • omerbasheer on The Statement of Financial Position and Income Statement (part d)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in