MATERIAL Std mix % grams per unit Price per g Cost per unit

Baking soda 96 0.03 2.88

Tropical oil 3 0.07 0.21
Citric Acid 51 0.04 2.04
TOTAL 150 5.13

Actual output 155,000.00

MATERIAL kg Actual mix %

Baking soda 14,805
Tropical oil 940
Citric Acid 7,755
TOTAL 23,500

Mix
Actual Qty Actual Qty x standard
Ingredient Difference kg
Std Mix cost per kg
Act Mix
Baking soda 14,805 30.00
Tropical oil 940 70.00
Citric Acid 7,755 40.00
Total 23,500 Must be nil *

Yield
Standard
Actual Quantity
Ingredient Std Mix Quantity Std Mix Standard
Standard Mix
Mix
Baking soda
Tropical oil
Citric Acid
Total 23,500

Proof of Yield Variance

AQAM Std g/unit Possible Output Actual output Difference
23,500 150 155,000
 Variance

std cost
Difference kg Variance
per kg

30.00
70.00
40.00

Std cost per unit Variance

5.13