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
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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