Title: LESSON TEN: Mix and Yield Variances
Course: BAC300: Management Accounting I (PEBL)

10.1 Introduction

This lesson introduces you to mix and yield variances for materials, labour and sales which will help you in control of resources.

10.2 Lesson Learning Outcomes

At the end of this lesson, you will be able to:

1. Determine material mix and yield variances.
2. Evaluate labour mix and yield variances.
3. Calculate sales mix and quantity variances.