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                   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..???