A standard material cost is revised and the standard quantity of material required per unit is reduced in the revised standard, compared with the original standard. At the same time, the standard rate per unit of material is increased in the revised standard. (a) The material price planning variance is ________________ (favourable/adverse) (b) The material usage planning variance is ________________ (favourable/adverse)
【参考答案及解析】
(a) The material price planning variance is adverse. (b) The material usage planning variance is favourable.
(a) The material price planning variance is adverse. (b) The material usage planning variance is favourable.