- 7/2/2025
Category
🦄
CreativityTranscript
00:00:00profit
00:00:03put in the answer
00:00:04complications
00:00:06in the sum moment
00:00:08I am moving on to the
00:00:22question number 7
00:00:25variable overhead variances
00:00:28variable overhead variances
00:00:29material cost variance
00:00:35variable overhead variances
00:00:36we can call that as variable
00:00:39overhead variances
00:00:40right
00:00:45okay one second
00:00:52so variable overhead
00:01:00cost variance is equal to standard cost minus actual cost
00:01:07standard quantity
00:01:10standard hard into standard variable overhead
00:01:14per hour
00:01:16per hour
00:01:18okay
00:01:22minus actual house
00:01:25into actual variable overhead
00:01:29per hour
00:01:30okay
00:01:32labor per hour
00:01:33so
00:01:40variable overhead variances
00:01:41variable overhead variances
00:01:41variable overhead variances
00:01:42but variable overhead in the price. Expenses
00:01:44they have to do it. That is why variable overhead
00:01:46expenses variance.
00:01:48Variable overhead expenses variance.
00:01:52Standard
00:01:53price
00:01:54is going to be standard variable overhead
00:01:56per R
00:01:59minus
00:02:00actual variable overhead
00:02:04per R
00:02:07into
00:02:08actual quantity
00:02:10quantity
00:02:14quantity variance
00:02:16quantity variance
00:02:18quantity variance
00:02:19equivalent
00:02:20efficiency
00:02:22variable overhead
00:02:23efficiency
00:02:24time based
00:02:25efficiency
00:02:26standard quantity
00:02:29has
00:02:30actual
00:02:32quantity
00:02:33has
00:02:34into
00:02:35standard
00:02:36variable overhead
00:02:37per R
00:02:38R
00:02:38is it okay so variable overhead cost variance is equal to variable overhead expenses variance
00:02:55plus variable overhead efficiency variance come on try this i will meet you at 11.30
00:03:05this is the variable overhead is the variable overhead you spend
00:03:35for 1,25,000 hours actually you spend 2,60,000 rupees for 1,10,000 hours
00:03:4726 by 11 so here what happens per hour information is given and working hours is also given these
00:04:00two information is more than enough to find out the variances okay come on do it i will meet you
00:04:06at 11.30 okay
00:04:43Yes, variable overhead cost to variance varambodhu standard hours, standard hours varambodhu
00:05:021 lakh 25,000, if the standard variable overhead per hour varambodhu 2 rupees minus actual
00:05:17hours, 1 lakh 10,000 multiplied by actual variable overhead per hour which is 26 power 11,
00:05:29in this case is 1 lakh 10,000.
00:05:3160,000 rupees adverts is the answer, then variable overhead expenses variance varambodhu standard
00:05:42variable overhead per hour, standard variable overheads per hour, 2 rupees, actual variable
00:05:50overhead per hour 26 power 11 and actual hours in this case is 1 lakh 10,000.
00:05:57Get me the value, standard hours varambodhu, I have to make a correction here, it is equal
00:06:10or not, so what we have to do?
00:06:15Output should be equal, only then you can make the comparison.
00:06:23So output should be equal, clear.
00:06:28Now working hours should be equal, working hours should be changed.
00:06:3725,000 unit 1 lakh 25,000 hours, but actual output on this is 20,000.
00:06:45If the standard cost is given, use the cross multiplication and get it, which is 1 lakh.
00:06:52Clear?
00:06:53For the actual output, the standard cost is given, here the standard cost is given for 25,000 units.
00:07:0125,000 in this case, 20,000 unit cost gives you no meaning at all.
00:07:08So you have to convert that this way.
00:07:15So I am doing this.
00:07:171 lakh will be the budgeted hours and actual hours being 1 lakh 10,000.
00:07:231 lakh 10,000.
00:07:24Now you can take these two for the comparison purpose.
00:07:27Right?
00:07:28Okay.
00:07:29I stand corrected here.
00:07:30So variable overhead, variance will be 1 lakh into 2 rupees.
00:07:35Clear?
00:07:36Ade Madhuri.
00:07:37Variable overhead, expenses variance.
00:07:40Come on.
00:07:41Tell me how much is this?
00:07:42Make it faster.
00:07:43Make it faster.
00:07:44Okay.
00:07:45Okay.
00:07:46Okay.
00:07:47Okay.
00:07:48Okay.
00:07:49Okay.
00:07:50Okay.
00:07:51Okay.
00:07:52Okay.
00:07:53Okay.
00:07:54Okay.
00:07:55Okay.
00:07:5640,000 adverts.
00:08:0140,000 adverts, variable overhead efficiency variesets varam bodhu.
00:08:06Standard hours being 100,000 minus actual, actual hours will be 1 lakh 10,000.
00:08:18standard variable overhead per hour standard variable overhead per hour being 2. come on
00:08:24tell me the ultimate value will be 20 000 rupees adwords very good
00:08:32and verify pannambodu variable overhead cost variance being 60 000 adwords should be equal
00:08:38to variable overhead expenses variance which is 40 000 rupees adwords plus variable overhead
00:08:43efficiency variance 20 000 rupees adwords it gets closed
00:08:48so we have completed variable overhead variances completely and basic material variance over
00:08:55basic labor variance over basic sales and profit variance similar sales price
00:09:01which support the sales variance profit margin variance or profit variances that's all okay
00:09:09so if variations and tricky sums we can see that one advance sum up mix variance will come
00:09:16mix variance will come is it okay
00:09:22mix variance will come shall i start with the mix variance now come on once it is okay message me
00:09:28so then i will move on to the next one
00:09:40clear
00:09:49the
00:09:58the
00:09:59the
00:10:00the
00:10:02the
00:10:04the
00:10:06the
00:12:46so it's a mixture of coffee and chicory one second coffee powder and chicory
00:13:01powder in the blend marum okay so we will assume this is being
00:13:17okay once again coffee and chicory
00:13:38so one cup of coffee what are you doing
00:13:500.7 spoon of coffee 0.3 spoon of chicory mix
00:13:57panderangaradu input could be one spoon of this mixture okay one spoon of this mixture clear
00:14:11coffee is after occurring la hello you have the idea of mixture coffee powder
00:14:19pure coffee or chicory mix panderangaradu
00:14:27one kilo coffee bottle bare minimum thousand rupees start
00:14:32so expensive so expensive so expensive so how many how many of you prefer drinking coffee alone means pure coffee
00:14:49there is pure coffee sir chicory
00:14:56vishwa has typed to the messages 60 40 60 coffee chicory 40 okay
00:15:03so we have a coffee mixture do you have any idea no sir yes sir no okay one cup of coffee prepare
00:15:14panderthakku in the one spoon putting output output one cup of coffee in cups one cup okay one cup of coffee
00:15:29price per spoon how many rupees per spoon
00:15:35this is how it is this is how it is mixed to prepare one cup of coffee this is the standard okay
00:15:50okay
00:15:52how much cost cost cost cost 1.7 spoon 10 rupees is the same rupees
00:15:590.3 spoon chicory mix panderangaradu one spoon 4 rupees in the near 0.3 spoon will be 1.2
00:16:07otherwise it costs me 8 rupees 80 bec 8 rupees 80 bec 8 rupees 80 bec that have that
00:16:13one spoon coffee and chikari in the proportion of 70-30 ratio in the proportion of 70-30 ratio
00:16:20you will get one cup output it costs me 8.8 this is what about my standard this is what
00:16:26about my standard and actual what happens in the case of actual this is standard this is standard
00:16:36ok this is standard actual what happens in the case of actual spoon
00:16:50what happens in the case of the rate of coffee is what happens in the case of the price of the price of the price of the price
00:16:58your prices include the price valuation for the price HIM
00:17:07the price of elm who isUh-Falず 1 spoon 10-30 ratio in the coffee
00:17:12its made an 200-30 ratio of price last silver discount using the full $50 and like
00:17:1558-60 a larger amount of four seu необходимо Juice this is relevant to the snack
00:17:27five spoon of chicory so he is changing the composition of mixer again
00:17:33another spoon again come on tell me if you add more chicory will you get more
00:17:43coffee or lesser coffee or the same coffee you have a cup of coffee so you
00:17:47are mixing you are giving the input of one spoon of coffee and chicory where
00:17:53the proportion of mixture is 50 50 we'll be getting will you be able to get the
00:17:59same output or more output or less output and same output I can get the
00:18:07message from you all sir coffee pukkame po mato sir
00:18:11a bender in a taste are a darkuma maruma if you add more chicory will be having the
00:18:20same test or there will be any change in taste come on any message taste will
00:18:30change okay same output I hope so the output will not be same chicory will have
00:18:38more strong taste so as it is having more strong taste you feel so bitter to reduce
00:18:45the bitter you need to mix more milk or water because of that the output could
00:18:50be different output could be different 1.1 cup on this 1.1 cup of cup on this
00:18:59coffee on there I assume so okay so I hope so you are able to understand that
00:19:06there is a variation the taste very good and the variation according as psilocybin
00:19:11will be mixing the water and whatever it may be because of this reason I assume the
00:19:15output is changing from 1 cup to 1.1 cup energy cost 0.5 into 12 how much is that what is the
00:19:25coffee price six rupees in the coffee coffee powder
00:19:28so you have to note it down you have to note it down so I made this lecture user-friendly with your day-to-day life here
00:19:43because of 1.1 cup of coffee because of adding a strong ingredient you got 1.1 1.1 cup here 8.2 okay here 8.2 thank you
00:20:12so you got 0.1 cup extra so you got 0.1 cup extra output extra on the happy or unhappy come on tell me happy or unhappy
00:20:19come on tell me happy or unhappy okay so happy so favorable
00:20:29O undenormadore cup worth 2.1 cup is given to cost as per standard how much is it
00:20:40equal to save 8.2 was it
00:20:53yes or no
00:20:55one cup
00:20:5780% and 80%
00:20:59prepare
00:21:001.1 cup
00:21:021.1 cup extra on the way
00:21:041.1 cup
00:21:041.1 cup extra on the way
00:21:061 cup 8.2
00:21:080.1 cup extra on the way
00:21:100.82 rupees is saved
00:21:12that is 80% and you can be favourable
00:21:14yes or no
00:21:15yes or no
00:21:17cost angle
00:21:20there is a change
00:21:21cost angle
00:21:23cost angle
00:21:25this is what about the cost angle
00:21:28you thought
00:21:30you will spend 8.2
00:21:32but you spent 8.5
00:21:34so you spent 0.3 extra
00:21:36will you be happy spending
00:21:380.3 extra happy or unhappy
00:21:40come on message me
00:21:42are you happy or unhappy because of this
00:21:45so unhappy
00:21:49then it is called favourable
00:21:50means adverts
00:21:51a extra
00:21:54come on
00:21:54in the quantity
00:21:56mixture change
00:21:57pannadanaal
00:21:58material mix
00:22:01variance
00:22:02this is called
00:22:02material mix
00:22:03variance
00:22:04in the mix
00:22:05change pannadanaal
00:22:06in the mix
00:22:18so I am going to give two more inputs here
00:22:20two more extra input
00:22:22right
00:22:24clear
00:22:26I hope so I could not understand
00:22:27I hope so I could not understand
00:22:27clear
00:22:31shall I move on to the next one
00:22:32let me explain here
00:22:34how do I calculate this one
00:22:36in the 0.82 favourable
00:22:38I will say
00:22:39I will say
00:22:40I will say
00:22:40I will say
00:22:40I will say
00:22:41I will say
00:22:42I will say
00:22:43standard yield
00:22:45minus actual yield
00:22:48actual yield
00:22:51You see what yield is 8.2. What yield is 8.5 multiplied with the want. Standard price. What is the standard price here? Here we have three standard prices.
00:23:11We have three standard price. That's why coffee is standard price. Chikari is standard price. Output coffee cup is standard price.
00:23:20Three standard price. What are you taking? Come on. Tell me. What are you taking? Standard price per unit of output.
00:23:39Is it clear? So you have to note it down. Note it down. And actual yield for actual yield okay.
00:23:53I told you the comparison variance is possible only when standard output will be as per actual output.
00:24:17Actual output will be as per standard cost compared. That's how we reworked out. But when it comes for this one. In the concept. Okay.
00:24:31In the concept. Okay.
00:24:43In the concept. Okay.
00:24:45comparison can be done and tell us about this
00:24:48but if the yield variance and mix variance
00:24:53the output is 1 and 1.1
00:24:58sir output difference is compared to this
00:25:01I will compare it
00:25:05I will compare it
00:25:06I will compare it
00:25:09standard input and actual input
00:25:16mixture change
00:25:1870-30
00:25:1950-50
00:25:21yield change
00:25:24material yield variance
00:25:26formula
00:25:27standard yield for the actual input
00:25:30actual input
00:25:32actual input
00:25:33standard yield
00:25:36standard yield
00:25:43plus
00:25:441 spoon
00:25:45revised to standard
00:25:46change
00:25:47what yield
00:25:48compare it
00:25:49standard yield for the actual input
00:25:51actual input
00:25:53minus actual yield
00:25:56standard price per unit
00:25:58standard price
00:25:59standard
00:26:00price
00:26:01standard
00:26:02quantity
00:26:03standard
00:26:04price
00:26:05material
00:26:06quantity
00:26:07variance
00:26:08formula
00:26:09formula
00:26:10that is
00:26:11material
00:26:12quantity
00:26:13variance
00:26:15the
00:26:16formula
00:26:17standard quantity minus actual quantity into standard price
00:26:26that is material quantity variance
00:26:28which is formula
00:26:30material quantity variance
00:26:33which is formula
00:26:35which is formula
00:26:37material quantity variance calculate
00:26:39standard output
00:26:42actual output same
00:26:43output difference
00:26:55standard
00:26:57input
00:27:01should be equivalent to
00:27:03actual input
00:27:05output difference
00:27:07output difference
00:27:09input same
00:27:11output
00:27:13what is my intention
00:27:15that input
00:27:17mixture change
00:27:19what impact
00:27:21that is mixed variance
00:27:23so let me finalize
00:27:37the formula here
00:27:39the formula
00:27:41the formula
00:27:43material mix variance
00:27:45is equal to
00:27:47rsq
00:27:49minus aq
00:27:51into
00:27:53standard price
00:27:55rsq
00:27:57rsq
00:27:59that is
00:28:01material yield
00:28:02variance
00:28:03var
00:28:05standard yield
00:28:07minus actual yield
00:28:09standard yield
00:28:11for actual
00:28:13input
00:28:15input
00:28:17actually input
00:28:18what is the standard yield
00:28:19minus actual yield
00:28:21multiplied by
00:28:23standard price
00:28:25standard price
00:28:27per unit of output
00:28:31output
00:28:33standard price
00:28:35and yield
00:28:37can be added
00:28:39that the fuel
00:28:41yield variance
00:28:43like
00:28:47provided
00:28:49different
00:28:51components
00:28:53in the composition
00:28:55change
00:28:57from different
00:28:59variables
00:29:01yield variance. So in the
00:29:042 with which you can share as money
00:29:07standard input
00:29:11should be equivalent to actual input
00:29:14standard input should be equivalent to
00:29:17actual input.
00:29:21This is three variances that is material cost
00:29:23variance, mix variance, material cost variance
00:29:26material cost variance, material price variance and quantity variance
00:29:27in the three variances
00:29:28standard output should be equivalent to the actual output
00:29:32compared to the mix variance and yield variance
00:29:36standard input actually
00:29:40proposition mixture variation
00:29:44this is the predominant case you have to keep in your mind
00:29:48yes come on copy this
00:29:50comprehensive sum for clarity
00:29:52in this page copy
00:29:56so that you will understand completely make it faster
00:30:26thank you
00:30:40thank you
00:30:48you
00:32:50Yes, I want your message so that I will start with.
00:33:07I want to see your response.
00:33:29Okay.
00:33:30I hope you might have copied.
00:33:44Now, so material cost variance, material price variance, quantity variance.
00:34:03These are the three variances.
00:34:06Now, I am including material mixed variance.
00:34:09Mixed variance formula, RSQ minus AQ into standard price.
00:34:20Quantity variance, mixed variance, mixed variance, one of the material yield variance, material yield variance, standard yield minus standard yield for actual input.
00:34:38Actual input minus actual yield multiplied with standard price per unit of output.
00:34:57So, always remember, material quantity variance, material quantity variance, material yield variance, we will see that.
00:35:14For the first three cases, for the first three cases, the key point to be noted here is, output should be same, output should be same for the comparison.
00:35:29That's the same.
00:35:30That's the same.
00:35:31That's the same.
00:35:32Standard output should be equal to actual output.
00:35:37For the rest of the two cases, for the rest of the case, mix yield yield yield, you will see the main value of the standard input should be equal to actual input.
00:35:50Now, the comparison is more meaningful.
00:35:51I hope so you can understand.
00:35:53If you don't know, if you have to make a chart mark, you will see the chart mark on your chart.
00:35:57Let us start with the first illustration.
00:36:01So, formates
00:36:06I will start with the question number 2
00:36:24I will start with the question number 2
00:36:31Wait
00:36:43This was asked in CME Inter also
00:36:47Exam like a question that is
00:36:52Let's see here
00:37:00What format
00:37:08Given mix
00:37:12Given
00:37:13Particulars
00:37:16And standard quantity
00:37:22Standard price
00:37:24Standard amount
00:37:34That means actual quantity
00:37:36Actual price
00:37:38Actual amount
00:37:42Okay
00:37:44Now
00:37:46A product is manufactured
00:37:48By mixing
00:37:50And processing 3 raw materials
00:37:52XYZ
00:37:54Per standard data given below
00:37:56So, standard cost
00:37:58What is called standard cost
00:38:00Standard quantity
00:38:01Standard price
00:38:02Multiply
00:38:03That is standard cost
00:38:04In the sum of the
00:38:05In the sum of the
00:38:06Raw materials
00:38:073 variety
00:38:08Whatever variety
00:38:09So, we have 3 varieties
00:38:11Okay
00:38:12What is given
00:38:16What is given
00:38:17So, we have 40%
00:38:2040%
00:38:2240% is there
00:38:24Of x
00:38:2640%
00:38:27Of x
00:38:2840%
00:38:29Of y
00:38:3020%
00:38:31Of z
00:38:32That is
00:38:3420%
00:38:35Of z
00:38:37That is
00:38:38Total input
00:38:39Being
00:38:40Input
00:38:42Being
00:38:43100
00:38:44Of
00:38:45If it is being
00:38:46100
00:38:47Okay
00:38:48The loss
00:38:49The loss
00:38:50During the process
00:38:51Expected to be
00:38:525%
00:38:53Of the input
00:38:54And has
00:38:55No realizable
00:38:56Value
00:38:57So, we have
00:38:585 units
00:38:59Loss
00:39:00Item
00:39:01Standard Loss
00:39:02Or Normal Loss
00:39:04So, you will be getting
00:39:05Output of
00:39:0695 only
00:39:07This is the output
00:39:09This is the output
00:39:10What I put
00:39:11I put
00:39:12Format
00:39:13Format
00:39:14You will
00:39:15Understand
00:39:16Right
00:39:17In the format
00:39:19One
00:39:20Material
00:39:21Cost
00:39:22Variance
00:39:23Standard
00:39:24Quantity
00:39:25Into
00:39:26Standard
00:39:27Price
00:39:28Minus
00:39:29Minus
00:39:30Actual
00:39:32Quantity
00:39:33Into
00:39:34Actual
00:39:35Price
00:39:36That is
00:39:37Standard
00:39:38Quantity
00:39:39Into
00:39:40Standard
00:39:41Price
00:39:42Standard
00:39:43Price
00:39:44Is
00:39:45Standard
00:39:46Cost
00:39:48Actual
00:39:49Cost
00:39:50Right
00:39:51Standard
00:39:52Standard
00:39:53Cost
00:39:54Actual
00:39:55Cost
00:39:56You will be getting
00:39:57Variances
00:39:58Directly
00:39:59But
00:40:00One
00:40:01Item
00:40:023
00:40:03Material
00:40:04Over
00:40:05Material
00:40:06Right
00:40:07During a certain
00:40:08Period
00:40:095,000,000 kg
00:40:10of finished product
00:40:11was obtained
00:40:12from the inputs
00:40:13as per the details
00:40:14given below
00:40:15This
00:40:16Actual
00:40:17This
00:40:18Actual
00:40:19So, we have
00:40:203 items
00:40:21x, y, z
00:40:22x
00:40:23x
00:40:2440,000 kg
00:40:25input
00:40:26a
00:40:271 kg
00:40:28value
00:40:2938
00:40:30y
00:40:312,500,000
00:40:32per kg
00:40:33being 59
00:40:34z
00:40:351,100,000
00:40:36per kg
00:40:37being 88
00:40:39So, total input
00:40:41come on
00:40:42tell me
00:40:43what is the total input
00:40:44we have been given
00:40:45240 x
00:40:46250 y
00:40:481,100,000
00:40:49z
00:40:50come on
00:40:546,000,000
00:40:55I think so I am
00:40:56right
00:40:57come on
00:40:58I want your answers
00:40:59now and then
00:41:00only I am able to guess
00:41:01whether you are able to
00:41:02understand the
00:41:03question or not
00:41:04Is it clear
00:41:07So, 6,000,000 is the
00:41:09input
00:41:10What is the actual
00:41:11output here
00:41:12Anjilakshithi
00:41:13M1RM kg
00:41:14finished goods
00:41:15Output being
00:41:16Output being
00:41:175,000,000
00:41:19Rs. 5,000,000
00:41:20Rs. 5,000,000
00:41:21Rs. 5,000,000
00:41:22Rs. will be the
00:41:23kgs will be the output
00:41:24Clear
00:41:25Clear
00:41:30Do you have any doubts
00:41:31up to now
00:41:32ok
00:41:39I am going to do
00:41:40standard quantity
00:41:41into standard price
00:41:42standard quantity
00:41:43into standard price
00:41:44is equal to
00:41:45standard cost
00:41:46that is what I am doing
00:41:47doing
00:41:48this is standard cost
00:41:50actual quantity
00:41:51into actual price
00:41:53is equal to
00:41:54actual cost
00:41:56standard cost
00:41:58actual cost
00:41:59difference
00:42:00material cost variance
00:42:01is equal to
00:42:03material cost
00:42:04is equal to
00:42:05and
00:42:06standard quantity
00:42:07is equal to
00:42:0895
00:42:09output
00:42:10x
00:42:11is equal to
00:42:12cost
00:42:13is equal to
00:42:14x
00:42:15standard cost
00:42:16is equal to
00:42:1740
00:42:18y is equal to
00:42:1960
00:42:20z is equal to
00:42:21or
00:42:23or
00:42:24kg x
00:42:25or
00:42:26kg y are
00:42:2760
00:42:28or kg z are
00:42:2985
00:42:30is equal to
00:42:31standard cost
00:42:32standard cost of x
00:42:33sorry standard price of x, y, z we have arrived
00:42:34is that ok
00:42:35clear any doubts here
00:42:36i hope
00:42:39i hope i could not understand this one
00:42:40now
00:42:44now
00:42:4595
00:42:46this is for 95
00:42:48this mixture is for 95
00:42:51but
00:42:53actual output
00:42:54is equal to
00:42:56actual output
00:42:57is equal to
00:42:58actual output
00:42:59standard quantity
00:43:01is equal to
00:43:02equal to
00:43:03is equal to
00:43:04is equal to
00:43:05isn't it
00:43:06isn't it
00:43:07so
00:43:08for 95
00:43:09this is the mixture
00:43:11this is the mixture
00:43:12you can do the cross multiplication
00:43:18come on
00:43:19get me the value
00:43:20for x
00:43:215 lakhs
00:43:2380,000
00:43:24into 40
00:43:25divided by 95
00:43:26putting
00:43:27you will be getting
00:43:28how much of quantity x could be given as input
00:43:31come on
00:43:32get me the value here
00:43:34make it faster
00:43:37make it faster
00:43:42make it faster
00:43:58yes
00:43:59so x should be
00:44:012 lakhs 44,211
00:44:0411
00:44:05that is
00:44:06what
00:44:07is
00:44:08what
00:44:09is
00:44:10what
00:44:11is
00:44:12material cost
00:44:13variance
00:44:14for
00:44:15for
00:44:17material cost
00:44:18variance
00:44:19material
00:44:20quantity
00:44:21variance
00:44:22material
00:44:23price
00:44:24variance
00:44:25for
00:44:26these are the three calculations
00:44:30standard output should be
00:44:32equal to
00:44:35actual output
00:44:36that
00:44:37in the actual output
00:44:38that
00:44:39fit
00:44:405 lakhs 80,000
00:44:42printed
00:44:435 lakhs 80,000
00:44:44rupees
00:44:45clear
00:44:47so
00:44:4995
00:44:50output
00:44:51100
00:44:52should be the input
00:44:535 lakhs 80,000
00:44:54rupees
00:44:55output
00:44:56where
00:44:57input
00:44:58after the normal loss
00:44:59than 580
00:45:00before the normal loss
00:45:01do the cross multiplication
00:45:03and get me this value
00:45:04come on make it faster
00:45:05make it faster
00:45:07first question
00:45:08time
00:45:09that
00:45:10topic
00:45:11faster
00:45:12in the first topic
00:45:13first illustration
00:45:14the entire chapter
00:45:17will be over like
00:45:19come on
00:45:20get me the value
00:45:21get me the value
00:45:23how much should be the input
00:45:25i want the message from you all
00:45:36come on make it faster
00:45:37yes
00:45:38six lakhs 10,000
00:45:48526
00:45:51527
00:45:52are
00:45:536 lakhs
00:45:5415
00:45:55units
00:45:56input
00:45:57input will go off as a normal loss
00:46:016 lakhs 10,527
00:46:045 percentage putting
00:46:0630,527 will go off as a normal loss
00:46:10you will be getting the output of 580
00:46:12actual output
00:46:14580
00:46:156 lakhs input
00:46:1720,000 units
00:46:21might have been lost
00:46:22we could have given
00:46:25the actual input being
00:46:266 lakhs
00:46:276 lakhs
00:46:28x to 240
00:46:30y to 250
00:46:32z to 1,10,000
00:46:34actual price
00:46:35compare
00:46:36actual output
00:46:38as per the standard mix
00:46:41standard quantity of x, y, z
00:46:44that's how you get the mix
00:46:46that's how you get the mixture
00:46:49100 units input
00:46:5140% x
00:46:5340% y
00:46:5420% z
00:46:555
00:46:575 units
00:46:58could be lost
00:46:59in the process
00:47:00balance
00:47:0195 will be
00:47:02output
00:47:03standard
00:47:04in the
00:47:11input
00:47:13input
00:47:14input
00:47:15input
00:47:160
00:47:170
00:47:180
00:47:190
00:47:200
00:47:216 lakhs 10,527
00:47:23input overall
00:47:25that is
00:47:2740 percentage
00:47:29as per the mixture
00:47:31that is 2,44,211
00:47:33that is also
00:47:35another 40 percentage
00:47:37that is 2,44,211
00:47:39that is
00:47:41Z
00:47:4320 percentage
00:47:45come on tell me how much is that
00:47:471,22,000
00:47:49105
00:47:51I am rounding off all these things
00:47:53rounding off error circle no need to worry about
00:47:55that okay
00:47:57you can do the rounding off also
00:48:01okay
00:48:03clear I hope you can understand
00:48:05okay
00:48:19okay
00:48:21clear
00:48:23I hope you can understand that
00:48:25so
00:48:35what I am doing
00:48:37actual output
00:48:39actual input
00:48:41I am going to reverse
00:48:43I am going to reverse
00:48:45that is
00:48:46actual quantity
00:48:47output
00:48:48so
00:48:49what
00:48:50I am going to do
00:48:51I am going to do
00:48:53I am going to do
00:48:55as usual
00:48:56the normal case
00:48:57if you have any doubt
00:48:59up to this you can ask me
00:49:01stop and ask me immediately
00:49:03okay
00:49:04now come on tell me
00:49:05how much is the value for x
00:49:072,44,211 units input is given
00:49:1140 rupees is the per unit
00:49:13overall value all over the
00:49:14come on make it faster
00:49:17overall value all over
00:49:1990
00:49:2190
00:49:227 lakhs
00:49:24multiply
00:49:25what do you say
00:49:26yes
00:49:28440
00:49:30I am going to do
00:49:31440
00:49:32I am going to do
00:49:33440
00:49:34I am going to do
00:49:35440
00:49:36I am going to do
00:49:37440
00:49:38because
00:49:39I am going to do
00:49:40440
00:49:41because
00:49:42I am going to do
00:49:43Excel sheet
00:49:44I am going to do
00:49:45so
00:49:46to get the accurate number
00:49:47I will just go with this one
00:49:48okay
00:49:49sir
00:49:50if I am going to do
00:49:51what I am going to do
00:49:52what I am going to do
00:49:53so
00:49:54I will do
00:49:55I will do
00:49:56I will do
00:49:57I will do
00:49:58I will do
00:49:59I am going to do
00:50:00exactly
00:50:01the number
00:50:02you need to be satisfied
00:50:04on verification
00:50:05material cost variance is equal to
00:50:07material quantity variance
00:50:08plus material price variance
00:50:09that is you know
00:50:10verify
00:50:11ok
00:50:12one second
00:50:14one second
00:50:21one second
00:50:27one second
00:50:28yes
00:50:29yes
00:50:30yes
00:50:31yes
00:50:32yes
00:50:33so
00:50:39yes
00:50:40yes
00:50:41so
00:50:42yes
00:50:43so
00:50:44yes
00:50:45you know
00:50:46so
00:50:47yes
00:50:48you know
00:50:49so
00:50:50yes
00:50:51so
00:50:54So, if you go to order and order, 5 lakhs 80,000 input, output, x is equal to 40 by 95 is the ratio.
00:51:12I do the cross multiplication. 40 by 95 into 5 lakhs 85,000 into 5 lakhs 80,000 rupees and x would I value in the into 40.
00:51:24So, I get 97,000,68,421. Is it clear? Do you now understand how do I work out here?
00:51:32Okay. So, you don't make any error. You don't make any material quantity variance, material price variance, material cost variance cut time over.
00:51:44So, if you have a rounding of error or a difference, if you say a rounding of error or a mismatch, you will be confident.
00:51:53So, if you work out here, there are complications, but you will be getting exact answer.
00:51:58So, I have done for x. I am going to work out for y.
00:52:02So, y would I work out? Come on, I would work out.
00:52:05Otherwise, you can follow the answers I am typing here.
00:52:09Okay. 1 crore 46 lakhs 52,632.
00:52:15Adhemar yaaduthu case Z kvaram bodu.
00:52:191 crore 3 lakhs 78,947.
00:52:27Is it okay?
00:52:28Very good.
00:52:29You can verify whether you are able to get this answer or not.
00:52:32If you are able to get this answer or not, you will be able to get this answer or not.
00:52:39And then the total value being 34800, 3 crore 48 lakhs round number.
00:52:46You will be getting the round number.
00:52:48Are you able to get this one?
00:52:49Very happy.
00:52:50So, you are getting this number one.
00:52:51The normal loss could not be saleable in the market, so it becomes zero.
00:53:04So, it costs me 3 crore 48 lakhs as per the standard.
00:53:133 crore 48 lakhs or 5 lakhs 80,000 per unit is available.
00:53:20Come on.
00:53:21The per unit value.
00:53:22The per unit.
00:53:23This one is 60 rupees.
00:53:24This one is the standard price per unit of output.
00:53:28Output value is 60.
00:53:29Already Kaushali has given the answer.
00:53:32So, I request the others also to give the answers here.
00:53:35In the statement, you are going to fit into the formula, you will get the answer directly.
00:53:41Adi Madhuri.
00:53:44Actual quantity.
00:53:45Kandabdikapuro.
00:53:46Rentalakshithinapdhanayaram.
00:53:47Unit.
00:53:48Every unit is 38 rupees.
00:53:49Now, what is the actual cost for X?
00:53:50Come and make it faster.
00:53:5291 lakhs, 20,000 rupees.
00:53:55It's pretty easy.
00:53:57Then, 1 crore 47 lakhs, 50,000.
00:54:02And the next one will be 96 lakhs, 80,000 rupees.
00:54:08And what about the final value?
00:54:11Yes.
00:54:13Final value being 3 crores 35 lakhs, 50,000 rupees.
00:54:22And no money recovered by selling the normal loss.
00:54:26So, that is nil only.
00:54:28Then, the final answer will be the same.
00:54:33Okay.
00:54:343 crores 35 lakhs, 50,000.
00:54:373 crores 35 lakhs, 50,000 for manufacturing, 5 lakhs, 80,000 rupees.
00:54:41Of course, it's not required for your examination.
00:54:42You can work out this way.
00:54:43So, I am going to include one more new point here, which is called RSQ.
00:54:44RSQ.
00:54:45RSQ.
00:54:46RSQ.
00:54:47RSQ.
00:54:48RSQ.
00:54:49RSQ.
00:54:50For the remaining calculation.
00:54:51Another.
00:54:52For the remaining calculation.
00:54:53Another.
00:54:54For material mix variance.
00:54:55And material yield variance.
00:54:57Calculate.
00:54:58Calculate.
00:54:59Calculate.
00:55:00So, I am going to include one more new point here, which is called RSQ.
00:55:11RSQ.
00:55:12RSQ.
00:55:13RSQ.
00:55:14For the remaining calculation.
00:55:15Another.
00:55:16For material mix variance.
00:55:21And material yield variance.
00:55:23Calculate.
00:55:24This is standard input should be equivalent to actual input.
00:55:28Standard input to actual input same as you will be at the first place.
00:55:36This is the logic you are going to incorporate.
00:55:38Is it clear?
00:55:39Now, standard input, actual input developer.
00:55:46What is the actual input?
00:55:49In this block the actual input is 6 lakhs, so that is the RSQ input that we are going to do.
00:55:58Okay, now the mixture is in the mixture, the standard mix is 40-40-20 in the same mixture.
00:56:07So 6 lakhs, that is the actual output, what about the standard mix?
00:56:14Standard mix being 40-40-20, up in the 6 lakhs of 40-40-20, 2 lakhs 40,000 should be X, 2 lakhs 40,000 should be Y, and 1 lakh 20,000 rupees should be X, and normal loss should be 5% on 6 lakhs, 5% on 6 lakhs is 30,000.
00:56:34That is the actual output for the 6 lakhs unit is 5 lakhs 70,000 rupees.
00:56:41So 5 lakhs 70,000 units are we going to check.
00:56:44In the statement prepared, once the statement is prepared, thereafter it is only applications of formula.
00:56:52formula and the formula will fit the answer.
00:56:56Is it okay?
00:56:57Come on, I will leave some time for yourself to understand this one.
00:57:02One time gap.
00:57:03One time gap.
00:57:04That is why I will work out.
00:57:05In the table, I will start after 5 minutes.
00:57:0912.30 start.
00:57:10I will break after 5 minutes.
00:57:11I will start after 5 minutes.
00:57:1212.30 start.
00:57:13I will break after 5 minutes.
00:57:14Lunch break.
00:57:15I will start after 5 minutes.
00:57:16I will start after 5 minutes.
00:57:17I will start after 5 minutes.
00:57:18Clear?
00:57:19In the format clarity.
00:57:20In the format.
00:57:21Once again.
00:57:22RSQ once again.
00:57:23So RSQ.
00:57:24What does it mean?
00:57:25What does it mean?
00:57:26What does it mean?
00:57:27Actual output.
00:57:29Sorry.
00:57:30Actual input.
00:57:31Standard input.
00:57:32Same.
00:57:33This is RSQ.
00:57:34Revised standard quantity.
00:57:36Actual input.
00:57:37What does it mean?
00:57:386 lakhs.
00:57:396 lakhs.
00:57:406 lakhs.
00:57:416 lakhs.
00:57:426 lakhs.
00:57:43But.
00:57:44How does it mean?
00:57:46Standard proportion.
00:57:47Standard proportion.
00:57:48How does it mean?
00:57:49Standard proportion.
00:57:50Input.
00:57:5140.
00:57:52Y.
00:57:5340.
00:57:54Z.
00:57:5520.
00:57:566 lakhs.
00:57:5740% should be X.
00:57:582 lakhs.
00:57:5940.000 for X.
00:58:002 lakhs.
00:58:0140.000 for Y.
00:58:0220%.
00:58:031 lakh.
00:58:0420.000 for Z.
00:58:055% will be the normal loss.
00:58:086 lakhs.
00:58:095%.
00:58:1030.000 is the normal loss.
00:58:116 lakhs.
00:58:1230.000.
00:58:13Now.
00:58:14You will be getting the.
00:58:15Output of 5 lakhs.
00:58:1670.000 rupees.
00:58:17Is it OK?
00:58:18So.
00:58:19Input save.
00:58:20Mixture on this standard.
00:58:22Mix lane okay.
00:58:23I will meet you at.
00:58:2512.30.
00:58:26Ok.
00:58:27That's why you did copy.
00:58:28So I can proceed, now I think so.
00:58:35In the one part, if you are confused, I will explain to you.
00:58:42This is the only application gap.
00:58:47Okay.
00:58:49I request you to go through all these things.
00:58:55You can understand very slowly.
00:58:58If you want to change the time, it will be very fast.
00:59:02Now I am going to work out the illustration.
00:59:15Okay.
00:59:25So already we have learned that.
00:59:32Now the formula feed panna vandiyata.
00:59:37The available information is going to be fed in the formula to get the answers.
00:59:42Yes.
00:59:43Material cost variance is the formula.
00:59:45The formula for material cost variance.
00:59:47Standard cost minus actual cost.
00:59:49Standard cost minus actual cost.
00:59:51Standard cost minus actual cost.
00:59:52Standard cost minus actual cost.
00:59:58For A separata, sorry, X separata, Y separata and Z separata.
01:00:03You have to work out for all these things separately.
01:00:08Material cost variance.
01:00:09Material cost variance.
01:00:10Material cost variance.
01:00:11So material cost variance are both for X, Y, Z.
01:00:15Okay.
01:00:16Come on.
01:00:17Standard quantity into standard price multiply.
01:00:18We have to work out for all these things separately.
01:00:19We have to work out for all these things separately.
01:00:20Material cost variance.
01:00:21Material cost variance.
01:00:22So material cost variance are both for X, Y, Z.
01:00:25Okay.
01:00:26Come on.
01:00:27Standard quantity into standard price multiply.
01:00:42What is the final value?
01:00:43Come on.
01:00:44Come on.
01:00:45Get the actual price.
01:00:4797,068,421,000.
01:00:5497,068,421 minus actual quantity into actual price multiply depending on the number I am
01:01:05it.
01:01:0691,0020,000.
01:01:07What is the final value?
01:01:11Come on.
01:01:12Get me the value here.
01:01:14Yes, 6 lakhs 48,421, favorable advert sir, favorable, cost come here, cost come here, why
01:01:36value varambod 1 crore 46 lakhs 52,632 minus 1 crore 47 lakhs 50,000, final value will be yes, come on, 97,368 adwords, z kathayamari try pannunga, try for z,
01:02:061 crore 3 lakhs 78,947 minus minus 96 lakhs 80,000 rupees, so you will be having the positive number, come on, get me the value,
01:02:31make it faster, the last case, 6 lakhs 98,947 favorable,
01:02:45this is the ultimate value, this is the ultimate value, total, ultimate value is the total, x ile favorable, z ile favorable, o ile matta adwords,
01:03:00all compare pannukna ultimate value, you will be getting 12 lakhs 50,000 favorable,
01:03:07ok, you can compare this way also, ok, you can compare this way also, ok,
01:03:21ok,
01:03:51So, I started with this.
01:04:09So, we have calculated this one and this one the difference has been seen for x, y
01:04:31y iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq iq
01:05:01I think so you will be getting the same answer
01:05:04so example
01:05:06x to the other y to the other z to the other
01:05:08the first thing is
01:05:10the first thing is
01:05:12the first thing is
01:05:13once the table is over
01:05:16the rest of the things is nothing
01:05:17casual
01:05:18so material cost variance over
01:05:21now I will move on to the material price variance
01:05:25material price variance
01:05:26the same way for x
01:05:29y z
01:05:31and total
01:05:33and total
01:05:34ok
01:05:38I am going to work out this
01:05:42come on tell me
01:05:44yes
01:05:49what is the standard price for
01:05:53x y z
01:05:54these are the standard prices
01:05:5640 60
01:06:0085
01:06:0140 for x
01:06:0360 for y
01:06:04and 85 for
01:06:05z
01:06:06and actual price are these things
01:06:12ok
01:06:15so 38 to 59
01:06:18and 88
01:06:20you have to multiply with the actual quantity
01:06:24here the actual quantity is given here
01:06:26this is the actual quantity
01:06:30so actual quantity being
01:06:342 lakhs 40,000 rupees
01:06:352 lakhs 40,000 kg
01:06:372 lakhs 50,000 kg
01:06:38and 1 lakh 10,000 kg
01:06:41come on find
01:06:44get me the answer here
01:06:45answer very much
01:06:461 lakhs 50,000 kg
01:06:47and 4 lakhs 50,000 kg
01:06:504 lakhs 80,000 rupees
01:06:53favorable for x
01:06:56and for y
01:06:592 lakhs 50,000 kg
01:07:01favorable
01:07:02for z
01:07:043 lakhs 30,000 rupees
01:07:07adwords i think so
01:07:09and get me the total
01:07:11yes get me the total
01:07:144 lakhs favorable am i right
01:07:214 lakhs favorable
01:07:24very good we got it now
01:07:25so we have done
01:07:31these two first of all
01:07:32so i will move on to the next two variances
01:07:45ok
01:07:55so i have completed quantity variance and
01:07:58sorry price variance over
01:08:03now i am moving to quantity variance calculation
01:08:06quantity variance varambod
01:08:09x
01:08:10y
01:08:11z
01:08:12and
01:08:13total
01:08:15and total
01:08:25now i am moving on to the next two variances to be calculated here
01:08:38quantity variance
01:08:39i want your participation in answering me
01:08:43so formula will be standard quantity minus actual quantity
01:08:48these are the standard quantities
01:08:51i will just write the standard quantities here
01:08:56see here after it is only application of formula
01:09:002 lakhs 44,000
01:09:03211
01:09:042 lakhs 44,000
01:09:06211
01:09:061 lakhs 22,000
01:09:08105
01:09:09and actual quantity being
01:09:14here it is
01:09:16ok here it is
01:09:18so 2 lakhs 40,000 for
01:09:21x
01:09:232 lakhs 40,000 for
01:09:25y
01:09:26and
01:09:271 lakhs 10,000 for
01:09:28z
01:09:30ok
01:09:34and then the standard price being
01:09:3840
01:09:4060
01:09:4160
01:09:41and 85
01:09:43come on get me the answer
01:09:46for the first case
01:09:51yeah very good
01:09:56so answer is already
01:09:58posted
01:09:591 lakhs 68,400
01:10:03first case favorable
01:10:07very good
01:10:08second case
01:10:113 lakhs 47,400
01:10:15adverts
01:10:20then z case
01:10:2410 lakhs 29,000
01:10:30favorable
01:10:36ok
01:10:4010 lakhs 29,000 favorable
01:10:43round off
01:10:4428,900
01:10:47i will round off to
01:10:4810 lakhs 29,000
01:10:51total being
01:10:54total being
01:10:568 lakhs 50,000
01:10:58favorable
01:10:58kindly round off to the number i have given
01:11:01the actual sheet
01:11:03feed
01:11:03answer
01:11:04it will be done as a fractions also so there will not be any variations
01:11:10so we will now do the cross checking
01:11:18ok
01:11:23if we cross
01:11:25material cost variance
01:11:28should be equivalent to material price variance
01:11:30plus material quantity variance
01:11:32so material cost variance
01:11:35is 12 lakhs 50,000
01:11:36rupees favorable
01:11:37material price variance
01:11:39being 4 lakhs
01:11:40favorable
01:11:44yes or no
01:11:45so favorable
01:11:46and
01:11:518 lakhs 50,000 rupees
01:11:55favorable here
01:11:57so we have done all these things
01:12:00last two variances i am going to discuss now
01:12:03material
01:12:08mix variance and
01:12:10yield variance
01:12:11we will talk about
01:12:12and you are aware about that
01:12:16the material quantity variance is
01:12:17subdivided into
01:12:18mix variance and
01:12:19material yield variance
01:12:21most of the 3 variances
01:12:22doubt
01:12:22so we will talk about that
01:12:23this is the
01:12:25morning
01:12:26easy
01:12:26illustration
01:12:27we will talk about that
01:12:27overwrite
01:12:28the same thing
01:12:29after the tea break
01:12:33we started with a
01:12:34comprehensive illustration
01:12:35asked in an examination
01:12:37that is
01:12:39all of the comprehensive
01:12:40sums
01:12:40how to handle
01:12:41the table
01:12:42put it
01:12:42most of the 3 variances
01:12:43put it
01:12:43x
01:12:44and y
01:12:45and z
01:12:45put it
01:12:46x
01:12:46and x
01:12:47and x
01:12:47and x
01:12:48and x
01:12:49variance is equal to material price variance
01:12:51plus material quantity variance
01:12:52irkkaan check pappan alu
01:12:53answer varo
01:12:53illa 3 material
01:12:56you can share the total
01:12:57pot to verify pappan alu
01:12:57answer varo
01:12:58x
01:12:59mattum pappan
01:12:596,48,421
01:13:02favorable
01:13:03irukku
01:13:03480
01:13:05favorable
01:13:05irukku
01:13:05apri na
01:13:0710
01:13:0712
01:13:08lakh
01:13:08something
01:13:08irukku
01:13:09so x
01:13:10mattum
01:13:11pappan
01:13:11you will be
01:13:12getting
01:13:12okay
01:13:14that's a mismatch
01:13:15right
01:13:15okay
01:13:16thani thani
01:13:17pappan
01:13:17means
01:13:18yeah
01:13:24yes
01:13:28comprehensive
01:13:29pappan
01:13:29pappan
01:13:29correct answer
01:13:30sorry
01:13:31material cost
01:13:32variances
01:13:32equal to
01:13:33material price
01:13:33variance
01:13:33plus material
01:13:34quantity
01:13:34variance
01:13:35we can
01:13:35array
01:13:35I think so
01:13:38now you don't
01:13:39find any
01:13:39trouble in this
01:13:40mix and yield
01:13:46variance
01:13:46and the mix and yield
01:13:47variance
01:13:48and the last
01:13:48concept
01:13:49rsq
01:13:51so we had
01:13:53this one
01:13:53so this rsq
01:13:54will be helping us
01:13:55to determine the
01:13:56mix variances
01:13:56the mix variance
01:13:58concept
01:13:59right
01:14:00so let me start
01:14:10this
01:14:10now
01:14:16material mix variance
01:14:18for x
01:14:20for y
01:14:22for z
01:14:23for z
01:14:25ok
01:14:28here
01:14:32rsq
01:14:33rsq
01:14:35which
01:14:35to get
01:14:36rsq
01:14:37input
01:14:37same
01:14:38R.S.Q.
01:14:45Input same are
01:14:48clear? Input same are
01:14:49okay. Input same are
01:15:03last part. So 2,40,000
01:15:072,40,000 rupees
01:15:11and 1,20,000 rupees
01:15:13minus
01:15:15minus
01:15:19actual quantity
01:15:21being 2,40,000 rupees
01:15:232,40,000 units
01:15:252,50,000 units
01:15:27and 1,10,000 units
01:15:29always
01:15:31remember
01:15:32material mix variance
01:15:35everything is favorable or
01:15:38everything is
01:15:39adverts
01:15:402 are favorable
01:15:411 adverts
01:15:422 adverts
01:15:431 is favorable
01:15:44If you look at this, you will know that the RSQ is the same as the total.
01:15:51So, there are 6 lakhs here and there are 6 lakhs here.
01:15:55If you increase the quantity of consumption, you will not be favourable.
01:16:01If you increase the quantity of consumption, you will not be favourable.
01:16:05If you know the rent item, you will not be favourable.
01:16:10If you increase the quantity of consumption, you will not be favourable.
01:16:16If you increase the quantity of consumption, you will not be favourable.
01:16:19If you increase the quantity of consumption, you will not be favourable.
01:16:23So, with this information, I am going to proceed for solving this.
01:16:27Right?
01:16:29Now, what is the selling price here? Standard price?
01:16:3240, 60, 85. Come on, get me the value.
01:16:38I am going to say value.
01:16:42Okay, already calculated or not? Make it faster.
01:16:44Material mixed variance.
01:16:46Yes, first to nil. Second, 10,000 favourable. Adverts are available.
01:16:53Adverts are available. Adverts are available. Adverts are favourable.
01:16:57Adverts are available. Adverts are available. Adverts are available.
01:17:02Adverts are available. which is better.
01:17:04Adverts are the same price here.
01:17:19two and a half lakhs
01:17:25favorable
01:17:27so we got this one
01:17:29now I am moving on to the
01:17:32yield variance
01:17:34yield variance are
01:17:35standard yield for the actual
01:17:37input
01:17:38you will doubt one
01:17:39sir
01:17:40yield is not output
01:17:43yield is not output
01:17:44yield is not output
01:17:46yield is not output
01:17:47standard yield for
01:17:50what actual input
01:17:53actual input yield
01:17:54rsq is not output
01:17:55ok mind that
01:18:00so we have 5,70,000
01:18:03is the standard yield for the actual input
01:18:06ok minus actual yield
01:18:105,80
01:18:11so 5,80,000
01:18:15and you have to multiply with what
01:18:19standard price of output
01:18:21standard price of output
01:18:23up in here is this
01:18:24ok
01:18:25this is the standard price of output
01:18:27this is the input value
01:18:29but in here we have to
01:18:29output up in here
01:18:30both output value
01:18:32that I am going to get
01:18:3260 rupees
01:18:33so what is the final value
01:18:35come on
01:18:38what is the final value
01:18:396,000,000
01:18:41favorable or adverts
01:18:42is it favorable or adverts
01:18:45ok
01:18:49come on
01:18:50come on
01:18:50favorable or adverts
01:18:51favorable
01:18:55ok
01:18:56favorable
01:18:57you can see
01:18:58yield is not
01:19:02yield is not favorable
01:19:04it is not favorable
01:19:04it is not
01:19:054,000
01:19:06cost
01:19:07cost is not
01:19:08you can see
01:19:09adverts
01:19:09put in here
01:19:10cost is not favorable
01:19:11yield is not
01:19:14production
01:19:14production now 570
01:19:16other path 570
01:19:18output jassy on the happy
01:19:20mark jassy on the
01:19:22rank jassy on the
01:19:24rank jassy on the
01:19:26rank jassy on the
01:19:28cost
01:19:30yield
01:19:32yield
01:19:34jassy on the happy
01:19:36so that is what about
01:19:38favorable here
01:19:40mqv
01:19:42material quantity variance is equal to
01:19:44material mix variance plus material yield
01:19:46variance material quantity
01:19:48variance orambod
01:19:508 lakhs 50,000 favorable
01:19:52is equal to material
01:19:54mix variance orambod 2 lakhs 50,000
01:19:56favorable plus
01:19:586 lakhs favorable
01:20:00of course tally achieve
01:20:02so either check panda the
01:20:04point check panda point rendu
01:20:06vishengil naminkya portokla
01:20:08ready chayithu oray arithil namo portokla
01:20:10ok
01:20:12this is what about the check
01:20:14checkpoint
01:20:16so this is correct
01:20:30right i hopes i could not understand
01:20:32this part
01:20:38now we'll meet
01:20:40at 4.30
01:20:42i'll wind up the class
01:20:44youtube link
01:20:46you can save
01:20:48playback
01:20:50the doubts verify
01:20:52the assignment for you
01:20:54before you come for the post
01:20:56session
01:20:58question number 3
01:21:00you can solve
01:21:02try to solve the question number 3
01:21:04yourself
01:21:05question number 3
01:21:06solve
01:21:08i'll post it here
01:21:10one second
01:21:14so question number 3
01:21:16solve
01:21:18doubts
01:21:19refer
01:21:20similar one
01:21:22similar one
01:21:24right
01:21:26third question
01:21:28we'll get back by 4.30
01:21:304.30
01:21:32we'll get back by 4.30
01:21:34right
01:21:36if you have a total input
01:21:38total input
01:21:40total input
01:21:42total input
01:21:44cost of raw meat
01:21:46normal loss
01:21:48similar question
01:21:50actual information for 92,000 kg
01:21:52i request you to try this illustration
01:21:54model
01:21:56labour variances
01:21:58fixed overhead variances
01:22:00by closing today's lecture
01:22:02you'll be mastered in standard costing
01:22:04right if you are following me
01:22:06thank you for the morning session
01:22:08we'll meet again at 4.30
01:22:10okay and the assignment for you is the third sum
01:22:12thank you
Recommended
1:14:09
|
Up next
1:11:08
43:28
1:17:37
1:13:11
3:08
5:25
12:00
14:59
1:21
12:50
1:23:56
1:03:10
1:08:17
1:06:27
48:44
56:23
1:22:27
1:22:34