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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Yield variance
sir, bbp kit mock exam 1, qu 17(sec A) says, actual yield at standard materials cost 20800$.. standard yield from actual input of materials at standard cost 19552$… what is the materials yield variance?
ans says,1248(f).. but I guess it should b 1248(a)?? what’s wrong with my ans??
They actually produced 20,800, but they should only have produced 19,552 from the actual input.
Therefore they produced more than we would have expected them to produce, and therefore the yield variance is favourable.
thanks a lot sir.
You are welcome 🙂