Standard Costing - PCC

Is yield, efficiency variances are in PCC syllabus. In module, only Usage, Price, Cost Variances for Material and Efficiency, Rate and Cost Variances for Labour are given. But, in P.V. Rathnam Mix and Yield Variances are also given for both Material and Labour. So, are they applicable for PCC or they are just extra given.
Replies (3)

The syllabus of PCC contains Standard Costing and Standard costing includs mix and yeild variances of matarial and rate & eficiency variance of Labor, so better not to skip anything when you are preparing for CA exams.

But, these are not given in module. Not in theory or in Practical, thats why I am asking.

Anyone of PCC???????????

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