hi
at the time of single level
price difference collected for single level will be settled to the stock, in your case single level price differences are at level of raw materials only as you said there are no initial production variances for 234 , 123, ABC,
therefore single levl price differences are , for xyz- 5*(11-10)= 5 total stock value= 50+5
for ZYX --- 5*(22-20) =10 toatl stock value = 100+10
now there are no single level price differences any more
Multi level prices differences for as 15 quantities of xyz znd zyx are consumed. multi level price difference for 234 is ((15*(11-10)=15) from XYZ ) and from ZYX is (15*(22-20)=30) total price difference is (XYZ+ZYX= 15+30=45) for single product (45/15=3)
10 products of 234 is consumed for 123, multi level price differnce is (10*3=30) for single product multi level price differenc is it is 3
For ABC 5 products of 123 are consumed so multi level price difference is (5*3=15) multi level difference for ABC is 3
now 5 quanities of ABC are sold and no stock, when you revaluate with price differences,,
no stock of ABC, It will it PRD account with 15 and stock value is 0 for ABC
stock available for 123 is 5 , so Multi level price difference will be settled to the extent stock available, stock value of 123 is (250=15=265)
Stock for 234 is (5*40+(5*3)= 215
stock for xyz= 55,
ZYX= 115
Krishna