Mr. Green makes salads. The standard plate of salad has 30 g of lettuce (L), 50 g of peppers (P) and 80 g of beetroot (B). The standard prices of the three ingredients are $0.2/kg, 0.4/kg and 0.8/kg respectively. Mr. Green has been experimenting and so in July he changed the mix of vegetables on the plate thus: 1,500 plates contained 62,000 grams of lettuce, 81,000 grams of peppers and 102,000 grams of beetroot. What is the yield variance (do not round your answer)?
A、$2.8125 Fav
B、$2.8125 Adv
C、$2,812.5 Fav
D、$2,812.5 Adv
A、$2.8125 Fav
B、$2.8125 Adv
C、$2,812.5 Fav
D、$2,812.5 Adv
【参考答案及解析】
Actual yield 1,500.00 Standard yield 1,531.25 Difference 31.25 Standard cost of a plate 0.09 Yield variance = 31.25 × 0.09 = 2.8125 A Standard yield is 245,000 × 1/160 = 1,531.25 Standard cost of a plate is: Quantity (g) Price ($) Cost ($) Lettuce 30 0.0002 0.006 Peppers 50 0.0004 0.020 Beetroot 80 0.0008 0.064 Standard cost: 0.09
Actual yield 1,500.00 Standard yield 1,531.25 Difference 31.25 Standard cost of a plate 0.09 Yield variance = 31.25 × 0.09 = 2.8125 A Standard yield is 245,000 × 1/160 = 1,531.25 Standard cost of a plate is: Quantity (g) Price ($) Cost ($) Lettuce 30 0.0002 0.006 Peppers 50 0.0004 0.020 Beetroot 80 0.0008 0.064 Standard cost: 0.09