Professional Documents
Culture Documents
= (200 X 10) - (1 50 X 8)
= 800 (F)
= 800 (F)
~laterial Cost Varianct:
MCV
I
(SMC AMC)
I
! "¼..
t\·l.-tt e r1.i l Sub Usage Varin.nc.c:'.: Material Mix Variance
( S<) - RSQ) SP (RSQ - AQ) SP
Diffe,ence Diffe,ence
equals equals
l l
DIRECT MATERIALS DIRECT MATERIALS
PRICE VARIANCE QUANTITY VARIANCE
Diffe1ence
~quals
l
I = $240 (U)