Answer Posted / ramu
variable cost depends upon the production means it will
change according to the production of no of units. if the
production of units will increase the cost will be
increased, if the production of units will decrease the
cost will be decreased. it is in fluctuate in nature.
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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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