CIMA Management Accounting P1 Question # 22 Topic 3 Discussion

P1 Exam Topic 3 Question 22 Discussion:

Question #: 22

Topic #: 3

A company operates a standard costing system.
The company combines two raw materials in a process in order to produce a finished product. During month 6 the direct material mix variance was favourable and the direct material yield variance was adverse.
Which of the following statements would explain both of the variances?

There was more wastage in the process than standard and a greater proportion of the cheaper of the two materials was input than standard.

Both of the materials were purchased at a lower price than standard and the lower quality increased wastage.

Higher skilled labour resulted in less wastage from the process than standard and a lower proportion of the more expensive of the two materials was input than standard.

The actual wastage from the process was equal to standard and a greater proportion of the cheaper of the two materials was input than standard.

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Actual exam question for CIMA P1 exam by Talon69848 at Aug 3, 2025, 12:00:00 AM

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CIMA Management Accounting P1 Question # 22 Topic 3 Discussion

CIMA Management Accounting P1 Question # 22 Topic 3 Discussion

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CIMA Management Accounting P1 Question # 22 Topic 3 Discussion

CIMA Management Accounting P1 Question # 22 Topic 3 Discussion

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