Hello there, how are you?

Can you help me how to calculated the budgeted mix, like the 0,5 euro? Is it the same for the actual mix?

Thanks a lot! :)

18. MyCoffee makes coffee which is sold to retailers. If MyCoffee grinds 10 kg coffee beans this results in 9 kg grinded coffee. The standard mix: 5 kg Mexico coffee E1.01/kg Budgeted mix 3 kg Columbia coffee E1.20/kg 0.50 2 kg Peru coffee (1.30/kg 0.30 0.20 In December 2013, the following mix is produced: 470 kg Mexico coffee (1.10/kg Actual mix 320 kg Columbia coffee (1.13/kg 0.47 210 kg Peru coffee (1.25/kg 0.32 0.21 Calculate the mix variance for this direct material for December 2013. A. 67.3 U * = > Act. Mat. Used x (Act. Mat. mix% - Budg. mat mix%) x Budg.P B. 16.1 U Mexico 1000 x (0.47 - 0.50) x 61.01 = E30.30 F 6.70 U Columbia > 1000 x (0.32 - 0.30) x (1.20 = (24 U D. 6.03 U Peru 1000 x (0.21 - 0.20) x (1.30 = (13 U + F. 3.83 F E6 70 U