25 per kg
36 per kg
PROBLEM 6
The standard cost of a certain chemical mixutre is :
35% Material A at
65% Material B at
A standard loss of 5% is expected in production.
During a period there is used :
125 kg of Material A at
275 kg of Material B at
The actual output was
Calculate :
*27 per kg
34 per kg
365 kg
(i) Material Cost variance.
(ii) Material Price variance.
(iii) Material Mix variance
(iv) Material Yield variance.
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Answer:
iv) Material yield variance
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