REVENUE OR SALES VARIANCE (AP X AQ) ± (SP X SQ

)

SALES PRICE VAR (AP ± SP) X AQ

SALES VOL. / MIXED VAR (AQ ± SQ) X SP

SALES MIX VAR (AQ ± RSQ) X SP

SALES VOL VAR (RSQ ± SQ) X SP

SQ: STANDARD QUANTITY SP: STANDARD PRICE AQ: ACTUAL QUANTITY AP: ACTUAL PRICE RSQ: REVISED STANDARD QUANTITY

SP: STANDARD PRICE . YIELD (AY . AQ: ACTUAL QUANTITY . COST / UNIT) X TOTAL STD QTY X (1 ± LOSS RATE) SQ: STANDARD QUANTITY . SY: STANDARD YIELD . YIELD = (STD. AP: ACTUAL PRICE RSQ: REVISED STANDARD QUANTITY AY: ACTUAL YIELD .TOTAL MATERIAL COST VARIANCE (SQ X SP) ± (AQ X AP) MATERIAL PRICE VAR (SP ± AP) X AQ MATERIAL USAGE VAR (SQ ± AQ) X SP MATERIAL MIX VAR (RSQ ± AQ) X SP MAT.SY) STD. COST / UNIT) X TOTAL ACTUAL QTY X (1 ± LOSS RATE) STD. QUANTITY X (1 ± LOSS RATE)] ACTUAL YIELD = (STD. COST / UNIT = (TOTAL STD. COST) / [TOTAL STD.

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