1. Is a favorable quantity variance good for Kellogg’s Raisin Bran?
Original blog posting (August 25, 2016)

2. Kellogg’s Raisin Bran
Famous for its slogan “Two scoops of raisins in every box”
A Reddit post showing a particularly small pile of raisins went viral
Tech Insider found that two scoops averaged out to be cups of raisins, or 13.9% of the total cereal
The original Reddit post was found to have much less than cups of raisins

3. Question 1
Based on the information given, what would the standard quantity of raisins per box be?

4. Question 2
Is a favorable raisin quantity variance good for Kellogg’s Raisin Bran? Explain.

5. Question 3
What could cause an unfavorable raisin quantity variance for Kellogg’s Raisin Bran? Would the unfavorable quantity variance be good for Kellogg’s Raisin Bran? Why or why not?

6. Question 4
Would the direct materials price variance for raisins likely be related to the direct materials quantity variance? Explain.

7. Question Recap
1. Based on the information given, what would the standard quantity of raisins per box be?
2. Is a favorable raisin quantity variance good for Kellogg’s Raisin Bran? Explain.
3. What could cause an unfavorable raisin quantity variance for Kellogg’s Raisin Bran? Would the unfavorable quantity variance be good for Kellogg’s Raisin Bran? Why or why not?
4. Would the direct materials price variance for raisins likely be related to the direct materials quantity variance? Explain.

8. For additional news stories to use in the accounting classroom, see the Accounting in the Headlines blog at Questions or comments? Contact Dr. Wendy Tietz at