(iii) MMV 11,333 (A)]
15) Quantity of material purchased
800 kg.
Value of material used
3,400
Standard rate of material
4/kg
Opening Stock of material
Closing Stock of material
5 kg
Calculate (i) Material Price Variance (ii) Material Usage Variance (iii)
Material Cost Variance.
(C.A. Inter-adapted)
[Ans: (i) MPV 198.75 A, (ii) MUV 120A (iii) MCV 318.75 A]
Stock can be assumed to have been bought at standard rate
35 kg.
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