Performance Management（PM）经典试题回顾
Vibrant Paints Co manufactures and sells paints. Business Unit A of the company makes a paint called Micra. Micra is made using three key materials: R, S and T. At the end of period 1, a total material cost variance of $4,900 adverse was correctly recorded for Micra.
The following information relates to Micra for period 1:
| Material | Standard cost per litre （$） | Actual cost per litre（$） | Actualusage （litres） |
| R | 63 | 62 | 1900 |
| S | 50 | 51 | 2800 |
| T | 45 | 48 | 1300 |
The standard ratio of mixing material R, material S and material T is 30:50:20. The material price variance for Micra has been correctly calculated as $4,800 adverse.
Q：What is the total material yield variance for Micra for period 1?
A $700 favourable
B $800 adverse
C $800 favourable
D $900 adverse
正确答案：A
考点：计算material yield variance
解析：
Total material cost variance ($4900 A) = Material price variance ($4800 A) + material usage variance. 可得material usage variance是 $100 A.
The material usage variance = material mix variance + material yield variance.
根据题目给出的信息我们可以计算material mix variance，进而得出material yield variance
| Material | Standard ratio |
Actual quantity in standard mix （AQSM） |
Actual quantity in actual mix （AQAM） |
Variance （Litres） |
Standard cost per litre （$） |
Variance （$） |
| R | 30 % | 1800 | 1900 | 100 A | 63 | 6300 A |
| S | 50 % | 3000 | 2800 | 200 F | 50 | 10000 F |
| T | 20 % | 1200 | 1300 | 100 A | 45 | 4500 A |
| Total | 6000 | 6000 | 0 | 800 A |
Material mix variance is $800 A.
Material usage variance ($100 adverse) = material mix variance ($800 adverse) + material yield variance.
Therefore the material yield is $700 F.
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