Standard Costing Variances Frankie from Canada asked me to have a crack at writing a page about standard costing sales variances so I did. Not the stuff you read in modern books but good old fashioned stuff on how it really works. I used a book from 1966 to help me! It comes as a pdf file in the form of a presentation. www.duncanwil.co.uk/pdfs.html is where you need to go. Then look under the cost and management section of the menu. Marvellous DW