What was the actual usage of direct material during February?
A、800 kg
B、1,000 kg
C、1,200 kg
D、None of these
A、800 kg
B、1,000 kg
C、1,200 kg
D、None of these
【参考答案及解析】
Since there was no change in inventories, the usage variance can be used to calculate the material usage. Saving in material used compared with standard=$400(F) /$2 per kg=200 kg Standard material usage for actual production (200 units x 5kg) 1,000kg Usage variance in kg 200kg(F) Actual usage of material 800kg
Since there was no change in inventories, the usage variance can be used to calculate the material usage. Saving in material used compared with standard=$400(F) /$2 per kg=200 kg Standard material usage for actual production (200 units x 5kg) 1,000kg Usage variance in kg 200kg(F) Actual usage of material 800kg