Andrew wrote as follows: hello again! I have been struggling to make sense of the college lectures on variance analysis, & am trying to revise for the costing paper of the central assessments for my AAT intermediate module. now I have found your variance trees for materials, labour & variable overheads analysis, & fortunately it is now beginning to make sense! best wishes Isn't that nice to know? The answer should be yes! By the way, the page Andrew was looking at is this one: well worth a look! DW