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Mitchell supplies a range of soups for care homes. One of the soups 'Veggie' has the following standard cost:
0.3kg of D at £0.80 per kg = £0.24
Actual data for the month is as follows:
Output of 'Veggie' soup ('000 kgs) 2,500
Ingredient D used ('000 kgs) 550
Cost (£'000) 620
A worldwide shortage of D meant that the standard was revised to a more realistic one of £0.85 per kg.
Problem 1: What is the planning price variance for ingredient D to be reported for the month?
according to martin and steele 2010 p.13 the two principal professional associations in australia - cpa australia the
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