User talk:James M Plasse/sandbox

Meat Substitution (Formulation)Variance: The meat substitution variance is computed by taking the difference between actual and standard price (AP-SP) of various meat options based on Least Cost Formulation (LCF) and multiplying this difference by the actual quantity purchased. However, a favorable substitution variance could be offset by a higher yield loss due to moisture water content in the substituted meat. The substitution variance will only have a positive impact on profit only if the material performs per our standard.

James M Plasse