standard mix

1) The predetermined proportions in which a mixture of different materials are intended to be used in a manufacturing process. It is set as a standard for the purposes of calculating the direct materials mix variance and direct materials yield variance
2) The budgeted total volume of sales of an organization expressed in predetermined proportions of its range of related products. It is set as a standard for the purposes of calculating the sales margin mix variance and sales margin yield variance

Accounting dictionary. 2014.

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