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SERIES
  • 2 days ago
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00:00:00and process costing if time permits budgeting too right so these are the three chapters we planned
00:00:08in a morning class starts by 10 o'clock light so we are processing class gets over by 1 or 1 15
00:00:16and post in session will supposed to start by 4 30 or 5 o'clock let me
00:00:20intimate you while closing the lecture and the class will go up to 8 30 or 9.
00:00:26same way we repeat tomorrow also i think so there will not be any hiccup in the case of data and other
00:00:33things here so we will have today's seminar on costing in the topic on the ca group only m cma group
00:00:42one ca group two sir cma group two cma group only standard costing budgeting process costing is only
00:00:53for the ca group one and cma group one right standard costing the cost we expect to incur
00:01:05for manufacturing any product as per our years years of experience should be the standard if there
00:01:14is any variation okay that is called variance analysis if there is any variance we have to go
00:01:21and discuss why the variation is late that is called variance analysis the standard cost we what we have
00:01:28determined based on the previous year experience is going to be compared with the actual cost and
00:01:33finding if there is any deviation and the deviation and the amount of data monitor
00:01:39right so let me start with the first fundamental concept here
00:01:50right so for example for manufacturing a table it is presumed that or it is assumed that
00:02:00we may incur 10 kgs of steel 10 kgs of steel 10 kgs of steel and rupees per kg
00:02:11being rupees 100 total rupees could be total rupees could be thousand per table
00:02:22this is what about the output okay so output could be one table this is our expectation
00:02:32okay but actual cost we have consumed 11 kg and then the price per unit is 105 per kg
00:02:45now the total amount spent here is come on multiply this to 11 and 105 11 and 105
00:02:56okay so we spend 1155
00:03:05clear so we thought we may spend around 1000 for manufacturing one table but actual spending is
00:03:131155 so if you are spending extra will you be happy or unhappy usually you will feel unhappy right
00:03:23right unfavorable or adverts name so we will name that as unfavorable or adverts clear this is how we can name it
00:03:35okay
00:03:43now now so as you spend more money let me explain here you spend 155 rupees excess
00:03:55155 excess
00:04:01okay
00:04:03this is unfavorable or named as adverts named as adverts you expect that you spend around 1000 but
00:04:12uh the actual spending is 155 extra spend 155 extra spend spending and words
00:04:17if we investigate
00:04:20and where did i make the mistake
00:04:26of course the consumption of materials also increases from 10 to 11 okay
00:04:331 kg extra consumer so we have consumed 1 kg extra
00:04:40and that second part here is you have spent around 5 rupees extra per kg render
00:04:48now tell me you paid 5 rupees extra for how many quantity
00:04:52you could have paid this 5 rupees extra for how many quantities you could have paid this 5 rupees extra
00:04:59for the actual number of units purchased you could have spent 5 5 rupees extra yes or no
00:05:05yes or no
00:05:07so as you spend 5 rupees extra for the actual purchased item actual purchased quantity here being 11 kg per kg
00:05:15you spend 5 rupees extra now overall spending will be increases by 55
00:05:21so per unit today cost 5 rupees increase on that you are paying 55 rupees
00:05:26after extra payment
00:05:27after any other adverts
00:05:29other samithila
00:05:32so
00:05:34other samithila consumption
00:05:36you thought you will consume only 10 but you consumed 11
00:05:391 kg extra consume
00:05:411 kg extra consume
00:05:44as per your standard
00:05:45as per your standard
00:05:47as per your standard
00:05:48you will have 100 rupees per kg
00:05:521 kg extra consume
00:05:551 into 100
00:05:56you will have 100 rupees
00:05:57you will have standard
00:06:00this is adverse
00:06:01okay
00:06:02because of extra consumption
00:06:04because of extra payment
00:06:06you spend these 2 extra amounts
00:06:08these 2 are extra spending
00:06:10you will have cost
00:06:11that is called adverts
00:06:12this is the ultimate extra
00:06:14you will have a cost
00:06:15is it clear
00:06:17that is
00:06:17now
00:06:19we will have 1000
00:06:20155
00:06:20we will have 1000
00:06:21155
00:06:22we will have 1000
00:06:23155
00:06:23we will have 1000
00:06:24155
00:06:25rupees
00:06:25we will have 1000
00:06:26so
00:06:27you will have 1000
00:06:28as per your standard
00:06:29okay
00:06:29you are unhappy
00:06:30adverts
00:06:31that is
00:06:31what is the reasons
00:06:33you will have to know
00:06:34okay
00:06:37that is the reasons
00:06:38you will have to know
00:06:40consumption of quantity
00:06:41you will have to know
00:06:42that is also
00:06:42higher
00:06:43this is also
00:06:45higher
00:06:45means the price is also
00:06:46higher
00:06:48okay
00:06:53clear
00:07:04one second for one second
00:07:09so google meet link
00:07:15in the mail
00:07:17so you might have
00:07:22missed somebody
00:07:23could have missed
00:07:23kindly bear with me
00:07:27I will share that now
00:07:29yes
00:07:53so google meet shared now in the online whatsapp group also kindly go and access that and get back I will start with the
00:07:59ok so google meet shared now in the online whatsapp group also kindly go and access that and get back I will start no problem ok
00:08:11so google meet link is shared now in the online whatsapp group also kindly go and access that and get back I will start no problem ok
00:08:25the google meet link is shared already come on ok
00:08:38ok a few minutes I will start please
00:08:44a few minutes I will start please
00:08:46wait for some time so so that other students will join
00:09:04wait for some time so so that other students will join
00:09:08wait for some time so that other students will join
00:09:11need some time so that other students will join
00:09:42Yeah, I have joined. Shall I start now? I will rebrief and continue. Shall I start now?
00:10:03Yes. Standard costing level...
00:10:12Yeah, few more are joining.
00:10:15Standard costing level...
00:10:21Yeah, I have joined.
00:10:23Yeah, I have joined.
00:10:53Yeah, I have joined.
00:10:55Yeah, I have joined.
00:10:57Yeah, I have joined.
00:10:59Yeah, I have joined.
00:11:01Yeah, I have joined.
00:11:03Yeah, I have joined.
00:11:05Yeah, I have joined.
00:11:07Yeah, I have joined.
00:11:09Yeah, I have joined.
00:11:11Yeah, I have joined.
00:11:13Yeah, I have joined.
00:11:15Yeah, I have joined.
00:11:17Yeah, I have joined.
00:11:19Yeah, I have joined.
00:11:21Yeah, I have joined.
00:11:23Yeah, I have joined.
00:11:25Yeah, I have joined.
00:11:27Yeah, I have joined.
00:11:29Yeah, I have joined.
00:11:31Yeah, I have joined.
00:11:33Yeah, I have joined.
00:11:35Yeah, I have joined.
00:11:37Yeah, I have joined.
00:11:39applicable for the price changes.
00:11:43That's not favorable for you. It can be named as adverts.
00:11:47Similarly, per kg we want 100 rupees
00:11:51but actually 105.
00:11:5510 kg consume but 11 kg consume but 1 kg extra
00:11:59consume but there is also one more reason that extra consumption of
00:12:031 kg will be applicable for how many rupees
00:12:07standard rupees, we calculate 100 into 1.
00:12:11100 rupees extra estimation
00:12:13missed. So, these are the adverts effect.
00:12:15In this detail,
00:12:19100 rupees, we are not aware of it.
00:12:23We are aware of consumption.
00:12:25We are aware of who consume.
00:12:27Manufacture,
00:12:29in particular area, there is a workshop
00:12:31or work manager in charge.
00:12:33In this material, you have to spend 10 kg,
00:12:35you have to spend 11 kg and 1 kg extra
00:12:37spend.
00:12:39What is your fault?
00:12:41If you have to miss use,
00:12:43then you have to miss out.
00:12:45It means stealing or whatever it may be,
00:12:47preferages, wastages and broken,
00:12:49mishandling.
00:12:51That's why we avoid it.
00:12:53If you have to do it,
00:12:55you have to buy a lot of money,
00:12:57and you have to make it,
00:12:59then you are able to buy it.
00:13:01You need to buy it.
00:13:03How many rupees are going to buy?
00:13:05If you need to buy it,
00:13:07you will need to buy it.
00:13:09It's not the case,
00:13:11not the case.
00:13:13If you need to buy it,
00:13:15So these are the cases you have to understand.
00:13:29Let's see.
00:13:39Once again.
00:13:45So I am going to put all the things here.
00:13:51This is the case.
00:14:05This is the case.
00:14:09This is the case.
00:14:11So this is the case.
00:14:13I have paid 5 rupees extra for how many quantities?
00:14:19I have actually had a consumption quantity.
00:14:23There is 15.
00:14:27This is the case.
00:14:29I am going to put it on the case.
00:14:31I am going to put it on the case.
00:14:33I am going to put it on the case.
00:14:35If you consume it, you consume it, you consume it, you consume it, you consume it, you consume it
00:14:40Then standard variation, means standard on the rate per quantity is 100, so you can calculate it
00:14:471 kg extra, the variance in this case will be 100 adverts
00:14:54In the 55 adverts and 100 adverts add, this is the overall adverts value, the total value in this case
00:15:07Now let us name, first one is material cost variance, material cost variance, material cost variance
00:15:15Material cost variance is nothing but standard cost minus actual cost
00:15:23This is the formula, formula mahir mahir mahir panna panna koda
00:15:25you can learn more than standard cost minus actual cost
00:15:28Then otherwise this can be written this way also, the other ways or
00:15:36material cost variance the other way, okay
00:15:46Standard cost up to get the standard quantity multiplied with the standard price minus actual quantity multiplied with the actual cost
00:15:58That's how actual price, that's how we have calculated
00:16:01That's how we have calculated the standard cost of 10 kg, the standard price is 100, minus actual quantity is 11 kg and actual price is 105, so the ultimate value will be 155 adverts
00:16:21And second, this is the best price difference, so we will call material price variance, material price variance
00:16:32We will compare them to material price variance, I compare them to the standard price, what actual price is their and what actual price is
00:16:39the difference is that I pay excess or less pay for how many quantities is in the actual quantity extent
00:16:46we will go to the formula
00:16:48at the same time 10 rupees 11 rupees is nothing but standard quantity and 11 rupees is actual quantity
00:17:00this multiplied with the standard price will be the quantity variance material quantity variance
00:17:09material quantity quantity consumption variation quantity variance price variance
00:17:16material cost variance so material cost variance is nothing but
00:17:22otherwise material price variance plus material quantity variance is equivalent to material cost variance
00:17:36cost variance is it okay so this is what about the full set of formula available
00:17:43so we will go for the next one make it faster
00:17:50you
00:17:57you
00:17:59you
00:18:06you
00:18:08you
00:18:10you
00:18:21you
00:18:23you
00:18:24you
00:18:36you
00:18:38you
00:18:40you
00:18:41you
00:18:43you
00:18:45you
00:18:46you
00:18:47you
00:18:49you
00:19:21Yes, now I will be moving on to the next one.
00:19:51It is for you, you can try it yourself, make it faster.
00:20:03Standard, standard 10 kg, okay, quantity, rupees per quantity.
00:20:23And total value output, rupees being 100, total being 1000, output being 1.
00:20:43Now, actual 1195 and the total value you can find out yourself and output being 1.
00:21:01So, this is question number 1, this is question number 1, okay.
00:21:15Now, we will move on to the question number 2.
00:21:25Question number 2, we will assume that, actual being 9 and rupees being 105.
00:21:43In all the cases, the output will be the same.
00:21:49This is the second situation.
00:21:52And we will move on to the third situation.
00:21:56In the third situation, this will be 95.
00:22:03Okay, okay, fourth situation, fourth situation, okay, 19, 105.
00:22:25Right?
00:22:28Yeah.
00:22:30So, now all the situations here, over situations are what we will find.
00:22:36Okay.
00:22:37Come on.
00:22:41What is the formula for formula?
00:22:44Formula on solo poodadu.
00:22:46Logic understand banding and you formula magpanna magpanna magpanna magpanna.
00:22:49My intention is to make you understand the concepts rather than making you multiply, magpanna all the formula here.
00:22:57So, standard costing, standard costing, so in standard costing, material cost variance is equivalent to standard cost minus actual cost.
00:23:16The other formula for this, I will explain the formula for this, I will substitute standard quantity into standard price minus actual quantity into actual price.
00:23:36Material price variance.
00:24:06Because price, quantity, price, standard price, standard price, standard price, standard price, will be taken.
00:24:17Now, question number one.
00:24:20Option number one.
00:24:23Come on, you can side by side put it in the middle.
00:24:25First option is standard 10.
00:24:29And standard price also be 100.
00:24:3210 into 1000 minus 11 into 95.
00:24:42Come on, get me the value, final value, I want your participation.
00:24:4945 exercise, fix foreign price.
00:24:53How do you put it in $45?
00:24:56Very good, you got it now.
00:24:57Happy?
00:24:59Price variance around U of 14.
00:25:01Standard price is amazing.
00:25:03де lining.
00:25:0310 Peace trip will beico.
00:25:0410 actual price sorry 100 and actual price being 95 you are going to multiply with the actual
00:25:14quantity see the actual quantity being 11 so you spend 5 rupees lesser for the 11 quantity
00:25:22you are saving 55 rupees if you are saving it's happy for you so then it's favorable it is
00:25:28favorable if and when it comes to the quantity variance standard quantity I estimated that
00:25:39right once again very good so I estimated
00:25:5111 quantity 10 quantity but actually I spent 11 quantity so standard quantity be 10 and actual
00:26:06quantity be 11 multiplied with standard price being 100 so you consumed one extra means it's
00:26:15not favorable for you this is adwords adwords are both 1 into 100 100 adwords will be the
00:26:21final answer already told you that material cost variance is nothing but a summation of
00:26:27material price variance plus material quantity variance or material usage variance up in a
00:26:35material cost variance one that again the corner of the break panna as long we will get to two
00:26:39variances here material price variance and material quantity variance right so we are pretty sure that
00:26:44material cost variance in this case is 45 adwords and should be equivalent to material price variance
00:26:51being 55 favorable and plus material quantity variance being 100 adwords so quantity variance
00:26:57you can also options you can only sell your price over $55 so this is what about the first option this is the first
00:27:05option this is the first option clear shall I move on to the next one come on okay I will be moving on to the next one now part two part two
00:27:25actual material change 9 units so in part 2 standard at the rate of rupees 105 which
00:27:37alone same down right 9 quantities okay so actual quantity being 9 and the actual price being 105
00:27:58105 come on get me the value here 105 into 9 945 okay and 55 favorable very good so 55 favorable
00:28:10and next case from both actual in the math boron the actual price is 105 and actual quantity is
00:28:19only 9 abina what happens here 5 rupees you are paying external adwords for 9 units you are paying
00:28:265 rupees external 45 adwords very good so material price variance is 45 adwords and when it comes
00:28:33to the material quantity variance we thought 10 but we spend only 9 units of material so we save
00:28:39one unit and the standard price being 100 abina or unit save panna favorable at the rate of rupees
00:28:45100 100 rupees namaku favorable kada kitu we are aware about that material cost variance should be
00:28:50the summation of material price variance and quantity variance so material cost variance are
00:28:57both 55 favorable and material price variance are both 45 adwords and 100 favorable 100 favorable so question
00:29:09number 2 is over now we move on to the question number 3 okay question number 3 first model clear
00:29:24and third part third part we will be dealing with this one actual quantity
00:29:37actual quantity consumption company price okay so standard price being 9 and standard quantity being 95 sorry standard
00:29:52price being 95 and standard price being um sorry actual quantity being 9 and actual price being 95
00:30:00come on come on tell me what is the impact here 9 into 95 855 minus 1000 are you saving or losing come on
00:30:14you save by 145 which is the favorable right and next case ladea madri material price variance material price variance
00:30:30uh standard price being 100 uh standard price being 100 actual price being 105 105 105 and actual quantity
00:30:39being 9 actual quantity being 9 actual quantity being 9 up energy 45 come on tell me
00:30:49third scenario liya
00:30:5395 okay sorry actual price being 95 okay so 5 rupees you are saving for 9 units it is
00:31:0045 45 45 favorable am i right yes or no okay 45 favorable and quantity variance
00:31:09and quantity variance you are both standard quantity 10 actual quantity being 9 and standard price being 100
00:31:16a bit now over 100 favorable on the right so this quantity variance is favorable price variance is favorable
00:31:21when this company put total variance is favorable on the right so the material cost variance
00:31:27being 145 being 145 favorable and the material price variance being 45 favorable material quantity variance being 100 favorable
00:31:39right is it okay i am moving on to the fourth block
00:31:47i am moving on to the fourth block now i think so you don't have any doubts here up to now you don't have any doubts here clear
00:31:54okay
00:32:04okay
00:32:08so fourth case varam bode
00:32:13come on tell me
00:32:13here the key point to be noted here the key point to be noted is standard for one unit but actual spend
00:32:23for the two unit
00:32:23you know
00:32:33you know
00:32:34you know
00:32:35So standard is for some output
00:32:42Actual output
00:32:44We will do standard
00:32:45We will do standard
00:32:47We will do standard
00:32:48We will do standard
00:32:50So standard for
00:32:52Comparison
00:32:54Standard for
00:32:56Actual
00:32:58Output
00:33:00Standard
00:33:02We will compare the cost
00:33:09You cannot directly compare these two
00:33:11Because this is for one unit and this is for two units
00:33:14So one unit cost
00:33:16Two units
00:33:18Two units
00:33:19One unit
00:33:21Two units
00:33:2320 units
00:33:24One tip
00:33:26150 ml
00:33:2710 tip
00:33:28150 to 10
00:33:291500 ml
00:33:30100 ml
00:33:31One unit
00:33:32One unit
00:33:33One unit
00:33:34One unit
00:33:35One unit
00:33:36So price
00:33:37One unit
00:33:38That remains
00:33:39Assetation
00:33:40Now
00:33:41This is the standard
00:33:42This is the actual
00:33:43You have to take this for the comparison
00:33:45You have to take this one for the comparison
00:33:48So
00:33:49When you want to compare the actual and standard
00:33:55Always remember
00:33:57Always remember
00:33:58The standard cost should be for the actual output
00:34:00Only then
00:34:01Comparison will work
00:34:02In the comparison
00:34:0310
00:34:04And the output
00:34:05Equal
00:34:06Equal
00:34:07You have to compare the comparison
00:34:08Then
00:34:09Fourth question
00:34:10Material cost
00:34:11Variance
00:34:12Standard quantity
00:34:1320
00:34:14And
00:34:15Standard price
00:34:16100 rupees
00:34:18Standard price
00:34:19100 rupees
00:34:21So
00:34:22You have to take this
00:34:23So
00:34:24You have to take this
00:34:25Okay
00:34:26Okay
00:34:27Okay
00:34:31Now
00:34:3220 into
00:34:33100
00:34:34And
00:34:35Actual quantity
00:34:36Over
00:34:3719
00:34:38Consumer
00:34:39Quantity
00:34:4015
00:34:41If you calculate
00:34:42Then
00:34:43You will be getting
00:34:44Material cost
00:34:45Variance
00:34:46And
00:34:47Material price
00:34:48Variance
00:34:49You have 100
00:34:50But actual price
00:34:51105
00:34:52105
00:34:53And
00:34:54Actual quantity
00:34:56Here is
00:34:5719
00:34:58Okay
00:34:59Then
00:35:00You have to calculate
00:35:01This
00:35:02And
00:35:03Quantity
00:35:04Variance
00:35:0520
00:35:06Quantity
00:35:07But
00:35:0819
00:35:09Quantity
00:35:10We are saving
00:35:11This
00:35:12And standard price
00:35:13Should be
00:35:14100 rupees
00:35:16Okay
00:35:17Now you have to find out
00:35:18This value also
00:35:19So
00:35:20Finally
00:35:21Material cost
00:35:22Variance
00:35:23Let us start with
00:35:24First one
00:35:25Come on
00:35:2619 into
00:35:27105
00:35:28Should be subtracted
00:35:29From
00:35:302000
00:35:3119 into
00:35:32105
00:35:33What happens here
00:35:34Material cost
00:35:35Variance
00:35:365
00:35:38Adwords
00:35:39Isn't it
00:35:40Clearer
00:35:41Clearer
00:35:42Come on
00:35:43Get me the value
00:35:44Are you able to understand
00:35:45The slight variations
00:35:46Of the fourth model
00:35:48Come on
00:35:49Message me
00:35:55Come on message me
00:35:595 favorable
00:36:00Very good
00:36:01Now we will move on to the next one
00:36:025 rupees
00:36:0310 rupees
00:36:04You are paying extra
00:36:05For
00:36:0619 units
00:36:07Means
00:36:08You spend 95 rupees extra
00:36:09So 95
00:36:10Adwords
00:36:1195
00:36:12Adwords
00:36:13And material quantity
00:36:14Variance
00:36:15You are saving one unit
00:36:16And for every one unit
00:36:17You save
00:36:18Your estimation
00:36:19Will be decreases by
00:36:20100
00:36:21So 1 into 100
00:36:22100 rupees favorable
00:36:23100 rupees will be
00:36:24Favorable
00:36:25So cost variance
00:36:26Being 5 favorable
00:36:27Should be equal to
00:36:28Price variance
00:36:29Quantity variance
00:36:30Being 95
00:36:31Adwords
00:36:32And quantity
00:36:33Variance
00:36:34Being 100
00:36:35Favorable
00:36:36We got the answer also
00:36:37Clear
00:36:38Is it clear
00:36:39Come on
00:36:40Make it faster
00:36:41So that I will move on to the next part
00:36:59Clear
00:37:00Clear
00:37:19Standard quantity
00:37:20You have doubt
00:37:22Standard
00:37:23This is
00:37:24This is
00:37:25One unit
00:37:26Output
00:37:27We have
00:37:28Quantity
00:37:29Let me
00:37:31Brief
00:37:32One second
00:37:33One
00:37:34Output
00:37:35We have
00:37:3610 kg
00:37:3710 quantity
00:37:38Don't
00:37:40Two
00:37:41To
00:37:42Do
00:37:43Okay
00:37:44Very simple
00:37:45Okay
00:37:4643
00:37:4875
00:37:5075
00:37:5158
00:37:5255
00:37:5370
00:37:5470
00:37:5550
00:37:5670
00:37:57100
00:38:00As you are prior to
00:38:02You say
00:38:0370
00:38:0420
00:38:05So, if we get 100, we get 900, so this is better.
00:38:12The same way it happens here, 10 units per output.
00:38:19Actually, 19 units use 2 units.
00:38:2510 units, 19 units extra, compare.
00:38:30So, you have to change the standard for the actual output.
00:38:44Actual output is the standard.
00:38:48Calculate.
00:38:50So, you have to compare the consumption of quantity based on the actual output.
00:39:04So, you have to compare the consumption of quantity based on the actual output.
00:39:18I hope so, you are now clear this.
00:39:20Clear?
00:39:21Shall I move on to the next one?
00:39:23Yes.
00:39:25If it is clear, message me so that I will move on to the next one.
00:39:46I request your message.
00:40:01Clear?
00:40:02Clear?
00:40:03Put the element.
00:40:05Almost 24 students are in Google Meet.
00:40:09Yes.
00:40:33Now, I am moving on to the next one.
00:40:36I am going to slightly deviate from the presentation here.
00:40:57Standard.
00:40:59Standard.
00:41:02Actual.
00:41:04actual standard on the 10 actual on the 12 okay rupees rupees 100 110 okay output
00:41:34I am going to make a slight change here what is this what is this
00:41:59so quantity quantity isn't it but
00:42:08I am going to make a slight change here
00:42:13I am going to make a slight change here
00:42:15this is rupees per hour
00:42:17I am going to make a slight change here
00:42:19sum if they are gone, so this is the sum I am going to make the sum, right, clear, so we can do this way also,
00:42:34sum if they are going to make the sum, come on, and standard quantity is standard horse, actual quantity is we have actual horse, rest will be the same, right, horse is the price,
00:43:02price is what is the horse rate, where there is a horse, it is converted into horse, that's all, material cost variance is equal to standard horse into standard horse rate, standard horse is 10, standard horse is 100,
00:43:22minus actual horse being 12, and actual rate being 110, come on, tell me, what is the impact here, come on, 12 into 110,
00:43:361320, 320 adwords, price variance badala, rate variance, standard price badala, standard rate,
00:43:47standard rate, standard rate, standard rate being 100, minus actual rate being 110, 110, actual quantity being, actual quantity being 12, come on, tell me,
00:44:0810 rupees, 10 rupees, 10 rupees excess payment is there, for 12 units, so 120 rupees will be the excess, adwords, and quantity variance,
00:44:18material, hard variance, standard horse, minus actual horse, standard horse, minus actual horse, right, actual horse, clear,
00:44:32standard horse, right, now standard horse, right, standard price is 100, then what is the final value, 2 into 100, 200,
00:44:40adwords, then what is the final value, 2 into 100, 200, adwords, up ultimate as count depending on, 320 adwords for the overall variance, rate,
00:44:502 into 120 adwords, 120 adwords, and 200 adwords, so we got it, but in the hearts that you are going to use this in two places,
00:45:18okay, you use this, okay, yengengeng euse ppnap ppooro, number one, labor horse, material Eastern horse, material material,
00:45:26one product manufacture ppnthark, direct material ppnthuk namakak direct material material ppnk dane duppass, direct labor kp kooore voreom,
00:45:32went on, one unit ppnthuk yowel nerea on sourpnna, per 14 mnenerant hoon julvar,
00:45:35per 14 minutes laa mudeccichar, yah, on the page nero a power across,
00:45:381.10 minutes
00:45:401.10 minutes
00:45:421.10 minutes
00:45:441.10 minutes
00:45:461.10 minutes
00:45:48Time allowed
00:45:50Standard time
00:45:52But
00:45:54Time allowed
00:45:5610 but time taken
00:45:5812
00:46:00So now
00:46:02I am not sure
00:46:04Efficient
00:46:06Inefficient
00:46:08or Inefficient
00:46:10Come on
00:46:12Come on
00:46:14Message me
00:46:16Inefficient
00:46:18If he finishes that work in
00:46:209 hours
00:46:22What about the status?
00:46:24Tell me
00:46:26What about the status?
00:46:32Yes
00:46:34Efficient
00:46:36Efficient
00:46:38Efficient
00:46:40Time based
00:46:42We are
00:46:44Labor
00:46:45Efficiency
00:46:46Variance
00:46:48Material
00:46:50Labor
00:46:52Material
00:46:54So the formula will be this way
00:46:56Labor cost
00:46:57Variance is equal to
00:46:58Standard cost minus
00:47:00Actual cost
00:47:01Labor cost
00:47:02Variance is equal to
00:47:04Standard
00:47:05Standard rate
00:47:06Actual rate
00:47:08In the end of the
00:47:10In the end of the day
00:47:12One day
00:47:14We will talk about the price
00:47:16That is the rate
00:47:18Time
00:47:19Variations
00:47:20Efficient
00:47:22So this will be coming under
00:47:23Efficiency
00:47:24Do you understand?
00:47:25Ok
00:47:26So
00:47:27So
00:47:28We will do
00:47:29Material cost
00:47:30Variance
00:47:31And
00:47:32Material
00:47:33Labor
00:47:34Variance
00:47:352
00:47:36Variance
00:47:37Material
00:47:38Variance
00:47:39Labor
00:47:40Variance
00:47:41Subscribe
00:47:42Make sure
00:47:43Variance
00:47:44One
00:47:45Variance
00:47:46Interested
00:47:47Co
00:47:48Variance
00:47:49optimum
00:47:50With
00:47:51One
00:47:52Variance
00:47:53In the end of the day
00:47:55Variance
00:47:56Double
00:47:56Variance
00:47:58A
00:47:59Variance
00:48:00Since
00:48:00Variance
00:48:01Into the next one
00:48:02чем
00:48:03Variance
00:48:04Variance
00:48:05Variance
00:48:06Variance
00:48:07Variance
00:48:08Variance
00:48:09Variance
00:48:10Variance
00:48:11Now, you can consider this for variable overhead also, variable overhead, 10 minutes
00:48:31Now, you can use this for variable overhead, so you can use this for variable overhead, so you can use this for all the logic
00:48:45So, standard, actual
00:48:55Okay
00:48:57Horse
00:49:01Horse
00:49:03And, rupees per hour
00:49:09And output
00:49:13And output
00:49:15And output, okay
00:49:17Come on, tell you
00:49:19So, tell you
00:49:2110 hours, 100 rupees
00:49:251 is the output
00:49:27And actual
00:49:299 hours
00:49:31Okay
00:49:3310 hours
00:49:35105
00:49:375 by
00:49:391
00:49:40What is the formula?
00:49:41The same formula
00:49:42The same formula
00:49:43I am not going to work out this
00:49:45And all
00:49:46What about that rupees are?
00:49:48That rupees is nothing but water
00:50:00Okay
00:50:01Variable, overhead
00:50:03Parour
00:50:05So, if you do
00:50:09So, if you run run
00:50:10How to allow
00:50:11Available variable overheads
00:50:12100 rupees
00:50:14100 rupees
00:50:15Perour run
00:50:16Actually
00:50:17How to allow
00:50:18105
00:50:19Depending on how to allow
00:50:21Variable overhead, cost variance
00:50:22Variable overhead, expenses
00:50:24Variable overhead, expenses
00:50:26It is equivalent to variable overhead cost variance. It is equivalent to expenses variance. It is efficiency variance. Fixed overhead to go. Fixed overhead to go. So, let me summarize here.
00:50:43So, we have standard costing variance analysis. Okay. What are the variances we can study? Material variances and labor variances and variable overhead variances and fixed overhead variances, sales value variances and profit variances, profit variances.
00:51:08Profit variances and sales margin variances. Sales margin variances. So, if material variances and labor variances, you can see the variable overhead variances, one period of differences, you can see the fixed overhead variances.
00:51:26We will see the lost and sales value variances. Material variances, material variances, 100% over. Then we will move on to the labor.
00:51:38And other variances, one by one. Right. Let's start with the sales variances. Right.
00:51:48One second.
00:51:54Now.
00:51:56Standard.
00:52:02Standard.
00:52:04Actual.
00:52:06Standard and actual.
00:52:08Okay.
00:52:14Quantity.
00:52:16And rupees per quantity.
00:52:22Okay.
00:52:24Standard being.
00:52:26Standard being.
00:52:28100 quantities.
00:52:29Rupees per unit being.
00:52:32200 rupees.
00:52:33Actual being.
00:52:34105.
00:52:36105.
00:52:37Rupees being.
00:52:37105.
00:52:38Rupees being.
00:52:39250.
00:52:41Rupees being.
00:52:42250.
00:52:42250.
00:52:45Now.
00:52:48Listen.
00:52:50Listen.
00:52:50Listen.
00:52:50In the quantity.
00:52:55Correct.
00:52:56Standard.
00:52:56Standard.
00:52:57Standard.
00:52:58You can call that as a budget.
00:52:59Budget.
00:53:00You can call that as a budget.
00:53:01Okay.
00:53:01Okay.
00:53:02For students.
00:53:03No.
00:53:03In the confusion.
00:53:04Yes.
00:53:04No.
00:53:05No.
00:53:05No.
00:53:06No.
00:53:06No.
00:53:07No.
00:53:08No.
00:53:08No.
00:53:08No.
00:53:09No.
00:53:10No.
00:53:10No.
00:53:11No.
00:53:11No.
00:53:12No.
00:53:13No.
00:53:13No.
00:53:13If you ask, if you ask, you know, if you ask, you know, if you want to buy, you know, if you want to sell, you know, if you want to buy one.
00:53:22If you buy one, you need to sell, if you want to sell, you need to sell, 300-400 rupees, you want to sell, 1,000 multiplied with 400, 300, 300, 300, 3,000, 3 lakhs rupees, and they pay for dinner arrangement.
00:53:42cost three lakhs are three lakhs will be the cost okay three lakhs estimate
00:53:50for this budget budget we can get one hundred or three lakhs are standard so per unique basis
00:54:04that will be nothing but standard that is nothing but standard clear okay
00:54:11okay if you say recipe videos if you say you say that you say that you say that you have to
00:54:20three lakhs or six lakhs up another six lakhs and then you say for certain quantity
00:54:27one certain quantity you say to me you are the most important budget
00:54:33that is the budget
00:54:34If you see this...
00:54:37It's up to me...
00:54:39Rubbies, sales price...
00:54:43material consumption of this price is
00:54:47100 units of budget
00:54:50But maybe it's a budget
00:54:54There is a lot of money
00:54:57One unit of money
00:54:59If the deposit is available
00:55:02put up logic
00:55:04let's start this one
00:55:09let's start this one
00:55:11in the case, sales
00:55:14handle I am going to deal with the sales
00:55:17I am going to deal with the sales
00:55:19how sales will be?
00:55:21100 quantity 200 rupees
00:55:23budget
00:55:25I don't call that as a standard
00:55:29call that as a standard up in a 100 unit 200 rupees iku sale pannu way ennu plan pannu
00:55:35adhaavudu standard quantity in namangy pottam le aadayi dhaan ingya namang pottam pottam
00:55:39and standard quantity minus standard quantity into standard price minus actual quantity into
00:55:47actual price actual quantity on the 105 actual price being 250 is it ok come on get me the
00:55:54value for this come on get me the value for this make it faster what is the value we are
00:56:06getting 6250 6250 isn't it clear come on I need your answers I need your answers make it faster make it
00:56:32faster I need the answer from you all come on come on come on yes 6250 favorable sales sales in
00:56:53order noo r into the error noo r into r into a red air bar sales nada kuna na na chingayi
00:56:576050 ya ok 105 into 250 26000 50 you 20,000 aah kuna na na chingayi but yewa sales nada
00:57:1026,250 sales
00:57:14sales adhikamacchan favorable adverts
00:57:17come on tell me
00:57:18sales adhikamacchan favorable adverts
00:57:21yeah favorable
00:57:24ithukku unnaadhi
00:57:26parath variances le parath
00:57:28nalagavadhinge
00:57:30in the 4 variances le parath
00:57:31cost nama idhir parathadhu karlini
00:57:34jasya adverts
00:57:34and sales and profit
00:57:36nama idhir parathadhu karlini madhikamacchan
00:57:38happy
00:57:39okay
00:57:41okay
00:57:43clear
00:57:45so in the one part that you can
00:57:47mind level check no
00:57:48ithukku peter
00:57:50sales value variance
00:57:53sales value variance
00:57:54standard quantity nama soolamot
00:57:56we don't call that as a standard quantity
00:57:58budgeted quantity and actual quantity
00:58:00that's all
00:58:01matthadhala adhira
00:58:02aungg cost variance maathiri
00:58:05price variance maathiri yungge namakku
00:58:05price
00:58:07aungg price variance maathiri yungge ondhe yunga ron
00:58:08price variance
00:58:09enna price variance sales price variance
00:58:12sales price variance
00:58:12sales price variance
00:58:13standard sales price
00:58:16or standard price
00:58:17minus actual price
00:58:18into actual quantity
00:58:20you sold
00:58:20adhira form nalala adhira
00:58:22but pair veda
00:58:24ijibar
00:58:25ijibar
00:58:25standard price
00:58:25standard price ondhe yungge
00:58:26200
00:58:27nana chingge
00:58:27actual price being
00:58:29250
00:58:29actual quantity
00:58:31yungle urukkku
00:58:31actual quantity
00:58:32105
00:58:33come on
00:58:34find out the final value
00:58:36make it faster
00:58:38make it faster
00:58:39ok
00:58:40ok
00:58:405250
00:58:48favorable
00:58:50adhira
00:58:50maathiri yungge
00:58:52quantity variance
00:58:54maathiri yungge ondhe
00:58:54yunga varoom
00:58:55ok
00:58:57quantity variance
00:58:59quantity variance
00:59:01sales volume
00:59:03sales volume variance
00:59:05this will be called as
00:59:07sales volume variance
00:59:08standard quantity
00:59:09yungge ondhe yungge
00:59:09use panna mottom
00:59:10enna per unit basis
00:59:11la namanggi pace
00:59:12yungge ondhe yungge
00:59:13kadaya adhira
00:59:13adhira yungge
00:59:14output yungge
00:59:14concept yungge
00:59:15yungge
00:59:16budgeted quantity
00:59:16minus actual quantity
00:59:17into
00:59:19actual quantity
00:59:20yungge
00:59:21yungge
00:59:21standard price
00:59:23yungge
00:59:23standard price
00:59:24ok
00:59:25come on
00:59:26budgeted quantity
00:59:27being
00:59:27100
00:59:29actual quantity
00:59:29being 105
00:59:30into
00:59:31standard price
00:59:32being
00:59:32200
00:59:33come on
00:59:34what is the value
00:59:351000 favorable
00:59:43so ultimate
00:59:45avarom bodhu
00:59:46sales value variance
00:59:47is equal to
00:59:48sales volume variance
00:59:50plus
00:59:51sales price variance
00:59:54sales price variance
00:59:56ok
00:59:58sales price variance
01:00:14being
01:00:145,250
01:00:165,250
01:00:16favorable
01:00:17plus
01:00:181000
01:00:19favorable
01:00:20clear
01:00:22any doubts
01:00:23here
01:00:23i request you
01:00:29to copy
01:00:29on this
01:00:30now
01:00:42Now, I request you to try this illustration.
01:01:11Now, I request you to try this illustration yourself.
01:01:41Now, I request you to try this illustration.
01:02:11Now, I am moving on to the question number 7.
01:02:27So, I request you to try this illustration.
01:02:29So, I request you to try this illustration.
01:02:33So, material cost variance is variable overhead variances.
01:02:37We can call that as variable overhead variances.
01:02:40Right.
01:02:41Okay.
01:02:42One second pa.
01:02:47So, variable overhead cost variance is equal to standard cost minus actual cost.
01:03:07So, variable overhead variances.
01:03:08So, I request you to try this illustration.
01:03:10Standard quantity.
01:03:11Standard hard into standard variable overhead per R.
01:03:16Okay.
01:03:17Minus actual cost into actual variable overhead per R. Okay.
01:03:32So, variable overhead variances.
01:03:33So, variable overhead variances.
01:03:34It is because of the price variance.
01:03:35This will explain the cost of the price.
01:03:36This is the price variance.
01:03:37Price Variants
01:03:40Price Variants
01:03:41Price but Variable Overhead
01:03:43Price and Expenses
01:03:45Expenses
01:03:45Variable Overhead Expenses Variants
01:03:47Variable Overhead Expenses Variants
01:03:50Standard
01:03:53Price
01:03:55Standard Variable Overhead
01:03:56Parade
01:03:59Minus
01:04:01Actual Variable Overhead
01:04:04Par R
01:04:07Inter
01:04:09Actual Quantity
01:04:11Has
01:04:12Actual Quantity
01:04:13Has
01:04:14Quantity Variants
01:04:17Inge One
01:04:17Inna Ideal
01:04:18Appetit
01:04:18Quantity Variants
01:04:19Equal
01:04:20Efficiency
01:04:22Variable Overhead
01:04:24Time Based
01:04:25Efficiency
01:04:26Standard Quantity
01:04:30Standard Has
01:04:32Actual Quantity
01:04:33Actual Has
01:04:34Inter
01:04:35Standard
01:04:36Variable Overhead
01:04:38Par R
01:04:38Is It Okay
01:04:42So
01:04:44Variable Overhead
01:04:46Cost Variants
01:04:47Is Equal To
01:04:49Variable Overhead
01:04:52Expenses Variants
01:04:56Plus
01:04:57Variable Overhead
01:04:59Efficiency Variants
01:05:01Come On
01:05:02Try This
01:05:03I Will Meet You
01:05:04At 1130
01:05:06This Is
01:05:06Answer
01:05:07You Ready
01:05:07Sum
01:05:08Variable Overhead
01:05:10Total
01:05:10Output
01:05:12In Units
01:05:13In Units
01:05:13In Units
01:05:14Apar
01:05:15Par R
01:05:16Par R
01:05:17Par R
01:05:18Evalu
01:05:19Par R
01:05:19Evalu
01:05:19Therese
01:05:19Variable Overhead
01:05:20Par R
01:05:21Budget Can Be
01:05:22Converted Into
01:05:23Standard
01:05:23So There Is
01:05:24No Confusions
01:05:25Between Standard
01:05:25And Budgets
01:05:26Anymore
01:05:26Already
01:05:27Explained
01:05:27So
01:05:28Overhead
01:05:29Variable Overhead
01:05:30Par R
01:05:31Par R
01:05:31Or Standard
01:05:32Variable Overhead
01:05:33Par R
01:05:33Varamboodhu
01:05:33200 Lakhs
01:05:35Is The
01:05:35Variable Overhead
01:05:36You Spend
01:05:36For
01:05:37125,000
01:05:39Yvon
01:05:39Rs
01:05:40Abhinna
01:05:41Par R
01:05:41R
01:05:412
01:05:41Rs
01:05:42Actually
01:05:43You Spend
01:05:442,60,000
01:05:45Rs
01:05:46For
01:05:461,10,000
01:05:47Rs
01:05:48Abhinna
01:05:49Par R
01:05:4926
01:05:51By
01:05:5211
01:05:52So Here
01:05:55What Happens
01:05:55Par R
01:05:56Information
01:05:57Is Given
01:05:57And
01:05:58Working
01:06:00Hours
01:06:00Is Also
01:06:00Given
01:06:01These
01:06:01Two
01:06:01Information
01:06:02Is More
01:06:02Than
01:06:02Enough
01:06:02To
01:06:03Find
01:06:03Out
01:06:03The
01:06:04Variances
01:06:04Okay
01:06:05Come
01:06:05On
01:06:05Do
01:06:05It
01:06:06I
01:06:06Will
01:06:06Meet
01:06:07You
01:06:07At
01:06:0711
01:06:0730
01:06:08Okay
01:06:22Yes
01:06:38Yes
01:06:50Variable
01:06:58Overhead
01:06:59Cost
01:06:59Variance
01:06:59Varam
01:07:00Bode
01:07:00Standard
01:07:00Haas
01:07:01Standard
01:07:02Haas
01:07:02Varam
01:07:02Bode
01:07:021,25,000
01:07:031,25,000
01:07:08It
01:07:10Standard
01:07:10Variable
01:07:10Overhead
01:07:11Par R
01:07:11Vond
01:07:112
01:07:14Rupees
01:07:14Minus
01:07:16Actual
01:07:17Haas
01:07:181,10,000
01:07:22Multiplied
01:07:25By
01:07:25Actual
01:07:27Variable
01:07:28Overhead
01:07:28Par R
01:07:28Which
01:07:29Is
01:07:2926
01:07:29Par 11
01:07:30Fractional
01:07:30Pannam
01:07:31Update
01:07:31Chirikkan
01:07:3260,000
01:07:34Rupees
01:07:34AdWords
01:07:35Is
01:07:35The
01:07:35Answer
01:07:35Then
01:07:38Variable
01:07:39Overhead
01:07:39Expenses
01:07:39Variance
01:07:41Varam
01:07:41Standard
01:07:42Variable
01:07:42Overhead
01:07:43Par R
01:07:43Standard
01:07:44Variable
01:07:45Overheads
01:07:45Par R
01:07:452 Rupees
01:07:49Actual
01:07:50Variable
01:07:50Overhead
01:07:51Par R
01:07:5126
01:07:52Par 11
01:07:52And
01:07:54Actual
01:07:55Haas
01:07:56In
01:07:56This
01:07:56Case
01:07:56Is
01:07:561,10,000
01:07:57Get
01:08:00Me
01:08:00The
01:08:00Value
01:08:00Standard
01:08:03Haas
01:08:03Vond
01:08:03Haas
01:08:06I
01:08:07Have
01:08:07To
01:08:07Make
01:08:07A
01:08:07Correction
01:08:08Here
01:08:08It
01:08:10Is
01:08:10Equal
01:08:10Haa
01:08:10Irukkhu
01:08:11Equal
01:08:11Haa
01:08:11Illha
01:08:11So
01:08:14What
01:08:14We
01:08:14Have
01:08:14To
01:08:14Do
01:08:15Output
01:08:17Should
01:08:17Be
01:08:17Equal
01:08:17Only
01:08:18Then
01:08:18You
01:08:18Can
01:08:18Make
01:08:19The
01:08:19Comparison
01:08:19So
01:08:23Output
01:08:24Should
01:08:24Be
01:08:24Equal
01:08:25Clear
01:08:26Up
01:08:29Working
01:08:30Hours
01:08:31Working
01:08:32Hours
01:08:36Should
01:08:36Be
01:08:36Changed
01:08:3725,000
01:08:39Unit
01:08:401,25,000
01:08:42Hours
01:08:43But
01:08:44Actual
01:08:44Output
01:08:44On
01:08:44This
01:08:4520,000
01:08:45Is
01:08:4520,000
01:08:46Use
01:08:47Cross
01:08:48Multiplication
01:08:49And
01:08:49Get
01:08:49It
01:08:49Which
01:08:50Is
01:08:501,00,000
01:08:51Clear
01:08:53For
01:08:54The
01:08:54Actual
01:08:55Output
01:08:55Standard
01:08:57Cost
01:08:57Here
01:08:57The
01:08:59Standard
01:08:59Cost
01:08:59Is
01:08:59Given
01:09:00For
01:09:0025,000
01:09:01Units
01:09:0125,000
01:09:02Cost
01:09:0320,000
01:09:05Units
01:09:05Cost
01:09:05Comparison
01:09:06Gives
01:09:07You
01:09:07No
01:09:08Meaning
01:09:08At
01:09:08All
01:09:09So
01:09:09Convert
01:09:14That
01:09:14This
01:09:15Way
01:09:15So
01:09:17I
01:09:17Am
01:09:17Doing
01:09:17This
01:09:171,00
01:09:19Will
01:09:19Be
01:09:19Budget
01:09:21Ross
01:09:22And
01:09:22Actual
01:09:22As
01:09:22Being
01:09:221,00,000
01:09:231,00,000
01:09:24Now
01:09:25You
01:09:25Can
01:09:25Take
01:09:26These
01:09:26Two
01:09:26For
01:09:26The
01:09:27Comparison
01:09:27Purpose
01:09:27Right
01:09:28Okay
01:09:29I
01:09:30Stand
01:09:30Corrected
01:09:30Here
01:09:31So
01:09:31Variable
01:09:31Overhead
01:09:32Variance
01:09:33Will
01:09:33Be
01:09:331,00,000
01:09:34Into
01:09:342
01:09:34Rupees
01:09:35Clear
01:09:36Ade
01:09:37Madri
01:09:38Variable
01:09:39Overhead
01:09:39Expenses
01:09:40Variance
01:09:40Come
01:09:41On
01:09:41Tell
01:09:41Me
01:09:41How
01:09:41Much
01:09:41Is
01:09:41This
01:09:42Make
01:09:43It
01:09:43Faster
01:09:43Make
01:09:44It
01:09:44Faster
01:09:4440,000
01:10:00AdWords
01:10:0140,000
01:10:02AdWords
01:10:02Variable
01:10:04Overhead
01:10:04Efficiency
01:10:05Variance
01:10:05Varam
01:10:05Both
01:10:05Standard
01:10:07Hours
01:10:07Being
01:10:07100,000
01:10:09Minus
01:10:09Actual
01:10:10Hours
01:10:12Will
01:10:12Be
01:10:121,00,000
01:10:13Should
01:10:17Be
01:10:18Multiplied
01:10:18With
01:10:18Standard
01:10:19Variable
01:10:20Overhead
01:10:20Per
01:10:20R
01:10:21Standard
01:10:22Variable
01:10:22Overhead
01:10:23Per
01:10:23R
01:10:23Being
01:10:232
01:10:24Come
01:10:25On
01:10:25Tell
01:10:25Me
01:10:25The
01:10:25Ultimate
01:10:26Value
01:10:26Will
01:10:26Be
01:10:2620,000
01:10:28Rupees
01:10:28AdWords
01:10:29Very
01:10:29Good
01:10:29And
01:10:32Verify
01:10:33Panambodhu
01:10:34Variable
01:10:34Overhead
01:10:35Cost
01:10:35Variance
01:10:35Being
01:10:3660,000
01:10:37AdWords
01:10:38Should
01:10:38Be
01:10:38Equal
01:10:38To
01:10:38Variable
01:10:39Overhead
01:10:39Expenses
01:10:39Variance
01:10:40Which
01:10:40Is
01:10:4040,000
01:10:41Rupees
01:10:41AdWords
01:10:41Plus
01:10:42Variable
01:10:43Overhead
01:10:43Efficiency
01:10:44Variance
01:10:4420,000
01:10:45Rupees
01:10:45AdWords
01:10:46It
01:10:46Gets
01:10:47Closed
01:10:47So
01:10:50We
01:10:50Have
01:10:50Completed
01:10:51Variable
01:10:51Overhead
01:10:51Variances
01:10:52Completely
01:10:52And
01:10:54Basic
01:10:54Material
01:10:54Variance
01:10:55Over
01:10:55Basic
01:10:56Labor
01:10:56Variance
01:10:56Over
01:10:57Basic
01:10:57Sales
01:10:57And
01:10:58Profit
01:10:58Variance
01:10:58Similar
01:10:59Sales
01:11:00Price
01:11:01Sales
01:11:02Variance
01:11:03Profit
01:11:04Margin
01:11:06Variance
01:11:06Are
01:11:06Profit
01:11:07Variances
01:11:07That
01:11:08Is
01:11:08All
01:11:08Okay
01:11:08So
01:11:10Variations
01:11:11And
01:11:11Tricky
01:11:11Sums
01:11:12Mixed
01:11:15Variance
01:11:16Will
01:11:16Come
01:11:16Mixed
01:11:17Variance
01:11:17Will
01:11:18Come
01:11:18Is
01:11:18It
01:11:18Okay
01:11:19Mixed
01:11:23Variance
01:11:23Will
01:11:23Come
01:11:24Shall I
01:11:25Start
01:11:25With
01:11:25Mixed
01:11:25Variance
01:11:26Now
01:11:26Come
01:11:27On
01:11:27Once
01:11:27It
01:11:27Is
01:11:27Okay
01:11:28Message
01:11:28Me
01:11:28So
01:11:28Then
01:11:29I
01:11:29Will
01:11:29Move
01:11:29On
01:11:29To
01:11:29The
01:11:29Next
01:11:29One
01:11:30Clear
01:11:41Come
01:11:432
01:11:45n
01:11:54I
01:11:55I
01:11:55I
01:11:58I
01:11:58I
01:12:03I
01:12:04I
01:12:06I
01:12:07I
01:12:07I
01:12:08Thank you very much.
01:12:38Thank you very much.
01:13:08Thank you very much.
01:13:38Thank you very much.
01:13:45Assume that I am going to discuss the other part being the mixed variants.
01:13:50Let's see that I will be moving on to that.
01:13:59Now, coffee powder.
01:14:08Now, coffee powder.
01:14:09Now, coffee powder.