Akuntansi Biaya : MATERIALS STANDARD AND VARIANCE

Standard Usage		2	kg per unit
Standard Price		7.5	per kg
Actual Price		7.44	per kg
Purchased materials		10,000	kg
Material used		9,500	kg
Produksi		4,668	unit
Materials purchased price variance   =
		(Act. Price - Std. Price) x  Act. Purchased
	(	7.44	-	7.5	)  x	10,000	kg =	-600	Fav
Materials Price Usage Variance =
		(Act. Price - Std. Price) x  Act. Used
	(	7.44	-	7.5	)  x	9,500	kg =	-570	Fav
Materials Quantity Variance  =
		(Act. Used - Std. Used) x  Std. Price
	(	9,500	-	9,336	)  x	7.5	=	1230	Un Fav