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4. Calculate the following from the particulars given below:

i) Material Cost Variance

ii) Material Price Variance

iii) Material Usage Variance

iv) Material Mix Variance

v) Material Yield Variance



Material Standard Actual
Qty kgs. Price Rs Value Rs. Qty
kgs. Price Rs Value Rs
A 50 4 200 40 5 200
B 30 6 180 30 6 180
C 20 3 60 30 3 90
100 440 100 470
Loss 20 ----- 30 -----
80 440 70 470


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