Management Accounting, B.Com (Hons)
Overhead and sales variances
Every paper it came up in, with its marks and how they split between numerical and theory.
2/2papers it came in, 2024 to 2025, 1 of them only as the OR choice
18marks on average when it comes
18most marks it has carried in one paper
Numerical 100%Theory 0%of its marks over all papers
This topic only ever appears as the OR choice against Material and labour variances. Learn one of the two, not both; the plan leaves this one out unless you drop the other.
Where it appeared one per sitting
Current syllabus UGCF papers, newest first
- Fixed overhead variances including efficiency, capacity and calendar18 marksQuestion 3, December 2025
- Efficiency, activity and capacity ratios6 marksQuestion 3 OR (a), December 2024, being checked
- Sales value variances: total, price and volume12 marksQuestion 3 OR (b), December 2024
See the whole order.Every topic of Management Accounting ranked by what it adds, with the OR choices accounted for.
Study order