Material mix variance

% input actual quantity in standard mix actual quantity used difference

A 0.5 34200 35000 -800
B 0.333333 22800 24000 -1200
C 0.166667 11400 9400 2000
TOTAL 12 68400

yield variance
standard output 5700
actual output 6000
difference -300
w1 standard cost per unit 114
yield variance -34200

w1 standard cost per unit

std price variance
10 -8000
12 -14400
3 6000
-16400
planning and operational variances

org rate revised rate actual

Planning Variances
org revised difference outer part variance
MPV
MUV
LRV
LEV

operational Variances
revised actual difference outer part variance
MPV
MUV
LRV
LEV
 sales mix and QTY VARIANCE
% input actual SALES in standard mix actual SALES volume difference
A
B
C
TOTAL

sales qty variance

budgeted sales
Actual sales
difference
standard cost per unit
w1 yield variance

w1 standard cost per unit

std GP per unit variance
 budgeted sales revised sales actual sales
A