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Yield Variance – Example 3 – Chapter 14

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Yield Variance – Example 3 – Chapter 14

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by John Moffat.
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  • December 24, 2018 at 8:28 pm #492629
    a7mdsuliman
    Participant
    • Topics: 6
    • Replies: 6
    • ☆

    Hi John,

    I just got confused in one point in the yield variance section; why we did use 10,133kg X & 5,067kg Y rather than 9,900kg X & 5,300kg Y at the actual total input as these are actually our inputs.

    Appreciate your advice John.

    December 25, 2018 at 11:38 am #492678
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54753
    • ☆☆☆☆☆

    To get the yield variance we take the actual total input but split in the standard mix (otherwise we would be combining it with the mix variance, which is calculated separately).

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