broken posts by > or <
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Hi
I have been alerted by our users when they tried to post content with “>” or “less”
the post is not showing properly
it’s like less or more symbols are being interpreted as code, not part of a messagehere is a sample –
Sales variances
Sales price variance:
Change in budgeted and actual selling price (per unit) x actual sales
Budgeted selling price > actual selling price = A
Budgeted selling price < actual selling price = FSales volume variance:
Change in budgeted and actual sales x budgeted profit/contribution
Budgeted sales > actual sales = A
Budgeted sales < actual sales = FMaterials cost variances
Materials price variance:
Change in budgeted and actual cost (per kg, etc.) x purchased material (quantity)
Budgeted cost (per unit) > actual cost = F
Budgeted cost < actual cost = AMaterials usage variance:
Change in standard and actual materials usage x budgeted cost (per kg, etc.)
Standard materials usage > actual materials usage = F
Standard materials usage < actual materials usage = ATotal materials variance
Materials price variance + materials usage variance
or
Standard materials cost – actual materials cost
Standard materials cost > actual materials cost = F
Standard materials cost < actual materials cost = ALabour cost variances
Labour rate/price variance:
Change in budgeted and actual cost (per hour) x actual hours
Budgeted cost (per hour) > actual cost = F
Budgeted cost (per hour) < actual cost = ALabour efficiency variance:
Change in standard and actual hours x budgeted cost (per hour)
Standard hours > actual hours = F
Standard hours < actual hours = A
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