The following material standards have been established for a particular product: standard quantity per unit of 6.8 meters standard $14.40 per meter
the following data pertain to operations concerning teh product for the last month:
actual materials 4,400 meters
actual cost of materials $60,500
actual materials used in ,800 meters
actual units
q: what is the materials price variance for the month?
a: $14,850 u
b: $8,250 u
c: $8,640 u
d: $2,860 f
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Ответ:
$2,860
Explanation:
Direct materials price variance = (SP – AP) * AQ
Where SP = Standard Price
AP = Actual Price
AQ = Actual Quantity
SP = $14.4
AP = Actual Cost of material purchased ÷ Actual Quantity of material purchased
AP = 60500 ÷ 4400
AP = $13.75 per meter
Materials price variance
= AQ * (AP - SP)
= 4,400 * ($14.40 - $13.75)
= 4,400 * ( $ 0.65 )
= $2,860
Ответ:
D.6
Step-by-step explanation:
apex