CME-4 Cost of Production variance calculation mid-period

I have been locked in the West Bay office for the better part of this week trying to decode the CME-4 modules from the IISI because the firm's new Saudi expansion means my compliance role has to cover the full financial governance framework immediately. The sheer density of the syllabus on corporate governance structures and strategic planning is overwhelming, particularly this borderland section where standard IFRS principles clash with the specific local supervisory requirements for Joint Stock Companies. I am spending hours analyzing case studies on performance reporting and looking for a non-existent balance in the equity section that fits the Shari'ah compliant investment criteria, and my brain is turning to mush. I have honestly lost count of how many times I have read the chapter on price setting strategies versus cost-based pricing because the internal application questions just do not add up mathematically despite following the formulas in the study guide to a T, which makes me think I might be missing a critical interpretation of the tax implications for the Saudi tax authority. It is frustrating trying to balance corporate strategy with the technical accounting standards when the examiners seem to want you to know the specifics of the Vision 2030 financial alignment without giving enough detail on the regulatory backstops. I need to figure out if I am really losing it on the budgeting variance analysis or if the latest version of the CME-4 study material has become intentionally obscure. The question is specifically regarding the calculation of variance results when standard costs are updated mid-period for the 'Cost of Production' variance within the responsibility accounting scenario of Basma trading law scenarios. I keep getting a unit cost that is slightly off by .20 Riyals and I suspect I am misapplying the overhead absorption rates or forgetting a specific depletion adjustment that applies only to the new mining sector tax guidelines covered in the latter half of the syllabus. Anyone know the exact formula for that section.