Article
32 Points
Joined December 2012
in question 3(a), RST Ltd., first of all i compared the sales, material, OH, etc of 2013 with the revised sales, material, OH, etc of 2013 at prices of 2014 (to get the variance due to price) and then compared the revised values with actual figures of 2014 (to get the variance due to change in volume). Is the sum correct to any extent..???