The direct materials mix variance is the:
A)average of the direct materials mix variances for each input
B)sum of the direct materials mix variances for each input
C)difference between the direct materials mix variances for each input
D)multiple of the direct materials mix variances for each input

Question

Quizplus · Accepted Answer

The direct materials mix variance is the sum of the direct materials mix variances for each input. This variance calculates the impact on the cost of direct materials when the actual mix of inputs used during production differs from the expected mix. Therefore, the sum of the individual variances would give the total variance.

The Direct Materials Mix Variance Is The