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.