Choose the appropriate words from those highlighted. The materials yield variance is calculated on the difference between the standard/actual input for standard/actual output, and the standard/actual total quantity input (in the standard/actual mix), valued at standard/actual costs.
【参考答案及解析】
The materials yield variance is calculated as the difference between the standard input for actual output, and the actual total quantity input (in the standard mix), valued at standard costs.
The materials yield variance is calculated as the difference between the standard input for actual output, and the actual total quantity input (in the standard mix), valued at standard costs.