Fifth edition Alnoor Bhimani Charles T. Horngren Srikant M. Datar Madhav V. Rajan Farah Ahamed

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solutions-manual-to-bhimani-et-al-management-and-cost-accounting-pearson-2012-1

(Actual total quantity of all inputs used x Budgeted input mix) x Budgeted prices (SFr) (2) Flexible budget

Solution Exhibit 17.12
Columnar presentation of direct nursing labour yield and mix variances for Les Cliniques du
Parc for July 2011

(Actual total quantity
of all inputs used
x Actual input mix)
x Budgeted prices (SFr)
(1)

(Actual total quantity
of all inputs used
x Budgeted input mix)
x Budgeted prices (SFr)
(2)
Flexible budget
(Budgeted total quantity of
all inputs allowed for actual
output achieved x
Budgeted input mix)
x Budgeted prices (SFr)
(3)
Nurses
17,500 xxx xxx Nursing assistants
17,500 xxx xxx Orderlies
17,500 xx SFr
348,250 17,500 xx SFr
338,625 18,000 xx SFr
348,300
↑
SFr 9,625 U
↑
SFr 9,675 F Total mix variance Total yield variance
↑

SFr 50 F
↑
Total efficiency variance Note that F = favourable effect on operating income U = unfavourable effect on operating income.

Bhimani, Horngren, Datar and Rajan, Management and Cost Accounting, 5
th
Edition, Instructor’s Manual
© Pearson Education Limited 2012

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