The standard material cost for a normal mix of one tonne Chemical S is based on:
|
Chemical |
Usage (kg) |
Price Per kg Rs. |
|
P |
240 |
6 |
|
Q |
400 |
12 |
|
R |
640 |
10 |
During a month, 6.25 tonnes of Chemical S were produced from:
|
Chemical |
Usage (tones) |
Cost (Rs.) |
|
P |
1.6 |
11,200 |
|
Q |
2.4 |
30,000 |
|
R |
4.5 |
47,250 |
Calculate the Material Variances.